Assume there were 6000 units in beginning work in process, 60% complete, 20,000 units were completed during the month. Ending work in process is 40% complete, which is equivalent to 3200 units for conversion costs. Materials are added at the beginning of the process. The standard cost method is used.
Assume the total conversion costs allocated to completed units was $91,650. What amount of conversion costs are attached to the beginning work in process at the beginning of the month?