The Samuel Smith Company has the following information available for the current period's production cost report for the Milling Department: 

Cost per EUP for Direct Materials     $1.50

Cost per EUP for Conversion        $0.75

Cost EUP to complete beginning Work-in-Process  1,300 

Direct Materials EUP to complete beginning Work-in-Process  14,000

Conversion EUP for Started and Completed EUP ending Work-in-Process  2,900

Direct Materials EUP ending Work-in-Process Conversion     300 

Assume no beginning work-in-process costs and costs from the Milling Department are transferred to finished goods. Compute the total conversion costs for the units transferred to finished goods. Use the FIFO method.