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A company uses process costing. The following information pertains to the month of September: Cost per equivalent unit calculations for September: Cost per equivalent unit

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A company uses process costing. The following information pertains to the month of September: Cost per equivalent unit calculations for September: Cost per equivalent unit for materials costs: $2.06 Cost per equivalent unit for conversion costs: $8.18 Physical inventory, September: 4,000 units in beginning work-in-process inventory 10,000 units started 12,000 units completed 2,000 units in ending work-in-process inventory Ending Work-In-Process inventory is 37% complete with respect to materials costs and 63% complete with respect to conversion costs. How much cost should be assigned to ending finished goods inventory for the month of September? (Round all calculations to the nearest dollar and cents.)

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