$4$ Cypress Construction Corporation had $$24,000$ of raw materials on hand on April $1.$ During the month, the Corporation purchased an additional $$52,000$ of raw materials. During April, $$62,000$ of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $$2,000.$ The debits to the Work in Process account as a consequence of the raw materials transactions in April total: