P140-9Z 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 19,000 units that were 38% complete with respect to direct materials and 73% complete with respect to conversion costs. 2) Work in process inventory at July 31 consisted of 27,000 units that were 30% complete with respect to direct materials and 45% complete with respect to conversion costs. 3) The direct material unit cost for July was $3.35 and the conversion unit cost for July was $2.40. 4) Department A started work on 82,000 units in July and completed 74,000 units during July. Calculate the cost to complete the units in beginning work in process