Roberts uses process costing and has two manufacturing departments. Goods are started in Department no. 1, passed along to Department no. 2 where additional parts are attached and processing occurs, and then transferred out to the finished-goods warehouse. The following equivalent-unit costs relate to Department no. 2 for the current period: Transferred in $19 parts $ 11 Conversion cost $ 6 Production that is completed and transferred to the finished-goods warehouse should be assigned a unit cost of