The Richmond Company uses the weighted-average method in its process costing system. The company has

only a single processing department. The company's ending work in process inventory on August 31

consisted of 18,000 units. The units in the ending work in process inventory were 100% complete with

respect to materials and 60% complete with respect to labor and overhead.

If the cost per equivalent unit for August was $2.75 for materials and $4.25 for labor and overhead, the total

cost assigned to the ending work in process inventory was: (hint you must compute equivalent units assigned

to the ending work in process first)