The following information is provided by Greenbay Company WIP Inventory, January 1 0 units Units started 22,000 units Units completed and transferred out 9,000 units WIP Inventory, December 31 13,000 units Direct materials $24,400 Direct labor $12,500 Manufacturing Overhead $12,000 The units were 80% complete for materials and 30% complete for conversion costs. How much are the total costs for which Greenbay has to account (i.e., its total costs to account for)