1. A company uses the weighted average method to calculate the cost of inventory. At the end of the period, 22,000 units were in ending work-in-process inventory and are 100% complete for materials and 75% complete for conversion. The equivalent costs per unit are materials, $2.65, and conversion, $5.35. 
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3. Calculate the cost that would be allocated to ending work-in-process inventory for the period.