The June $1$ work in process inventory consisted of $4,400$ units with $$14,100$ in materials cost and $$12,900$ in conversion cost. The June $1$ work in process inventory was $100\%$ complete with respect to materials and $60\%$ complete with respect to conversion. During June, $36,900$ units were started into production. The June $30$ work in process inventory consisted of $8,800$ units that were $100\%$ complete with respect to materials and $50\%$ complete with respect to conversion.

Foundational $4-6($Algo$)$

$6.$ What is the cost of beginning work in process inventory plus the cost added during the period for materials?