Smith Company has the following information available for the current period's production cost report for the Milling Department: Cost per EUP for Direct Materials $1.50 Cost per EUP for Conversion Cost $0.75 EUP to complete beginning Work - in - Process Direct Materials 0 EUP to complete beginning Work-in - Process Conversion 1,300 EUP for Started and Completed 14,000 EUP ending Work-in - Process Direct Materials 2,900 EUP ending Work-in - Process Conversion 300 Assume no beginning work-in-process costs and costs from the Milling Department are transferred to finished goods. Compute the total conversion costs for the units transferred to finished goods. Use the FIFO method