A manufacturing company started a production process expected to produce 24,000 units. At the end of the accounting period, 18,500 units were complete. Closing work-in-progress was 70% complete with respect to materials and 50% complete with respect to conversion costs. Conversion costs were $3.60 per equivalent unit. The company had no opening work-in-progress at the start of the period and no losses during the process.<br/>What amount should be included in closing work-in-progress for conversion costs?