XYZ Manufacturing Company computed its equivalent unit costs under FIFO process costing as follows.

Last period This period

Direct materials 34.00 35.00

Packaging 4.00 5.00

Direct labor 13.00 12.50

Overhead 15.60 15.00

Direct materials and packaging are added at the start and end of the process, respectively. The EUP of IP, beginning under FIFO method is as follows:

Direct materials 54,000

Direct labor cost 16,200

Overhead cost 18,000

XYZ manufacturing company transferred a total of 400,000 units to the finished goods warehouse during August and had 25,000 units in ending IP inventory. The ending inventory units were 40 percent complete as to direct labor and 30 percent complete as to overhead.

How much is the cost of work in process, beginning?

The EUP for the period was:

Materials, DM___________, Packaging __________ and Coversion Cost, Direct Labor _________, OH ______________.