ABC Company uses a Materials Inventory account to record both direct and indirect materials. ABC charges direct materials to WIP, while indirect materials are charged to the Factory Overhead account. During the month of April, the company has the following cost information:

Total materials (direct and indirect) purchased 91,900

Indirect materials issued to production 27,700

Total materials issued to production 115,000

Beginning materials inventory 50,800

The ending materials inventory cost is: