A project has four activities: A, B, C, and D. The budgeted (planned) cost of each activity is $22K, $14K, $12K, and $28K, respectively. The planned percentages complete for the current date are 90%, 80%, 70%, and 20% respectively. The actual percentages complete for the current date are 100%, 90%, 75%, and 10% respectively. The actual cost of the work performed to date is $40K. What is the BCWS for Activity A?