) A department had started 24,000 units of small tools into production during September. BWIP was 2,000 units, 70% complete as to DM and 60% complete as to DL and MOH. EWIP equaled 6,000 units, 60% complete as to DM and 20% complete as to DL and MOH. The department had 16,000 equivalent units of production for direct materials and 12,000 equivalent units for conversion costs in September. The cost of direct materials used during the month totaled TL56,000, and conversion costs for the month totaled TL81,000. In addition, materials costs and conversion costs in BWIP totaled TL16,000 and TL20,000, respectively. Using the FIFO cost approach, what was the total cost of completed units from beginning inventory?