A company started the period with $141,140 in work in process ( $49.760 in materials and $91,380 in conversion costs). During the period a total of $172,000 in materials and $253,000 in conversion costs were added. A total of 5,000 units were completed and transferred to the next department and 280 units remain in work in process that are 100% complete as to materials and 50% complete as to conversion costs. The cost per equivalent unit is $42 for materials and $67 for conversion costs. Compute the total cost remaining in ending work in process. $30,520$15,260$21,140