Q61-1 Fuji Company has the following manufacturing information for June Percent Completed Units Materials Conversion Work in process, beginning 50,000 50% 60% Started into production 200,000 Completed and transferred out 150,000 Work in process, ending 100,000 80% 30% Costs Materials Conversion Work in process, beginning $ 20,500 $ 28,600 Cost added during June $462,500 $249,500 Unit Cost 2.2560976 1.6633333 The company uses the FIFO costing method. Required: what is the total Conversion cost for Beginning Inventory