The company uses a process costing system. The company has only one processing department. At the end of the period work in process inventory consists of 20000 unites that have a total cost of 26000. The cost per equivalent unit is 2 dollars for direct materials and 1.50 dollars for conversion costs. With respect to direct materials, the unites in ending work in process are 20% complete. With respect to conversion costs, the united in ending work in process inventory are