The following information is for Douglas Manufacturing Company for the month of May. All materials are added at the beginning of the production process.

Beginning Inventory

2,350 units, 40% complete

Direct Materials $7,200

Conversion $1,100

Current Months Data

10,120 units started

Direct Materials $51,612

Conversion $53,904

Ending Inventory

1,000 units, 70% complete

d. Compute the cost of ending work in process being sure to show how much of the cost is materials and how much of the cost is conversion.