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 16,000 units that were 37% complete with respect to direct materials and 59% complete with respect to conversion costs. 2) Work in process inventory at July 31 consisted of 31, 000 units that were 75% complete with respect to direct materials and 30% complete with respect 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 of units that were started and completed in. July