Company employs a FIFO process costing system. The following information was taken from the accounting records of Department A for the month of July: 1) Work in process inventory at July 1 consisted of 15,000 units that were 36% complete with respect to direct materials and 61% complete with respect to conversion costs. 2) Work in process inventory at July 31 consisted of 23,000 units that were 65% complete with respect to direct materials and 80% complete with respect to conversion costs. 3) The direct material unit cost for July was $2.85 and the conversion unit cost for July was $4.30. 4) Department A started work on 54,000 units in July and completed 46,000 units during July. Calculate the cost of units that were started and completed in July