Company X uses process costing . The company uses a weighted average cost flow and conversion costs are added evenly in the process. Direct materials are added at the beginning of the process.  All spoilage is normal and is detected at end of the process. The information for the current month is

as follows:

• Beginning work in process (BWIP) = 20000

  units

• Units started = 40000

  units

• Units completed = 50000

  units

• Ending work in process (EWIP) = 9000

  units

Beginning work in process was 70% complete as to

conversion costs. Ending work in process was 45% complete.

If the costs per equivalent unit are $1,2 and $0,6 for direct material and conversion, respectively, what is the value of the total completed units inventory?