The following are the data for Department 2 of SIKO Company: BWIP Units Total Cost Transferred- in Materials Conversion 5,000 6,300 2,900 0 3,400 Units 35,000 58,000 17,500 25,500 15,000 transferred in 40,000 64,300 20,400 25,500 18,400 Conversion costs were 20% complete as to BWIP and 40% complete as to EWIP. All materials are added at the end of the process and Units completed were 37,00 units SIKO uses weighted average method. The portion of the total cost of EWIP attributable to transferred in cost is