Herston Company uses the FIFO method in its process costing system. The beginning work in process inventory in a particular department consisted of 7,200 units, two-thirds complete with respect to conversion costs. During the month, 54,000 units were started and 52,000 units were completed and transferred out of the department. The company had 52,000 equivalent units for conversion costs. The ending work in process inventory in the department consisted of: (Do not round intermediate calculations.)