Lewis Company had $8,000$ units of product in work in process inventory at the beginning of the period and started $16,000$ units during the period. At the end of the period, $4,000$ units remained in work in process. The ending work in process inventory was estimated to be $40$ percent complete. The cost of the units in beginning work in process inventory was $$22,080.$ During the period, $$38,400$ of product costs were added.

$\backslash$table$[[8,000,16,000,4,000],[40\%,$$$22,080,$$$38,400$