P14a-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 18,000 units that were 39% complete with respect to direct materials and 52% complete with respect to conversion costs. 2) Work in process inventory at July 31 consisted of 10,000 units that were 70% complete with respect to direct materials and 35% complete with respect to conversion costs. 3) The direct material unit cost for July was $2.15 and the conversion unit cost for July was $1.80. 4) Department A started work on 68,000 units in July and completed 76,000 units during July. Calculate the cost to complete the units in beginning work in process.