n June of the current year, Atungal Company's Department 2 (last department) received 80,000 units from Department 

1. At the end of the month, it completed 88,000 units including 16,000 units in the beginning that are 60% converted and reported that 8,000 units are 50% converted. Materials are added at the start of the process in Department 1 while packaging materials are added at the end of the process in Department 2. The following FIFO unit costs per EUP are available:

The cost of the beginning work-in-process in Department 2 is ___.