P14a-9Z Company employs a FIFO process costing sy stem. The following information was taken from the accounti ng records of Department A for the month of July: 1) Work in process inventory at July 1 consisted of 16,000 units that were 37% complete with resp ect to direct materials and 59% complete with res pect to conversion costs. 2) Work in process inventory at July 31 consiste d of 31,000 units that were 75% complete with resp ec to direct materials and 30% complete with res pect to conversion costs. 3) The direct material unit cost for July was $2 .25 and the conversion unit cost for July was $3. 80. 4) Department A started work on 76,000 units in July and completed 61,000 units during July. Calculate the cost to complete the units in begin ning work in process