To correctly allocate costs to products within a continuous production environment, we are required to cost both the units completed and the partially complete units still in Work in Process $($WIP$).$ To achieve this, we use the concept of equivalent units:

Calculate the equivalent complete units based on the level of completion of the partially complete WIP.

Complete the following:

A company had $1911$ units in opening WIP and started $20837$ during the month and completed $17960$ units and the closing WIP units were $100\%$ complete in relation to Direct Materials $($DM$)$ and $66\%$ complete in relation to Conversion Costs $($CONV$).$

The company's costs $($including opening WIP and Incurred during the month were:

DM costs $$97895$ and CONV costs $$60241.$

Calculate the COST of the closing WIP in relation to

CONVERSION $($ONLY$)$ for this month?

Note $-$ only use WHOLE UNITS $-$ by rounding if