Walborn Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 14,000 units, 100% complete with respect to materials cost and 40% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $23,600. A total of 45,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $1.8 for materials and $3.6 for conversion costs. The total cost of the units completed and transferred out of the department was:

The Gasson Company uses the weighted-average method in its process costing system. The company's ending work in process inventory consists of 14,000 units, The ending work in process inventory is 100% complete with respect to materials and 70% complete with respect to labor and overhead. If the costs per equivalent unit for the period $3.80 for the materials and $1.80 for labor and overhead, whatis the balance of the ending work in process inventory account would be: (Do not round Cost per equivalent unit)