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Production data show 12,400 units were transferred out of a stage of production and 4,100 units remained in ending WIP inventory that was 100% complete

Production data show 12,400 units were transferred out of a stage of production and 4,100 units remained in ending WIP inventory that was 100% complete to material and 35% complete to conversion. The unit material cost is $6 for material and $8 for conversion. What is the amount of ending work in process inventory ?

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