A.P. Hill Corporation uses a process-costing system. Products are manufactured in a series of three departments. The following data relate to Department Two for the month of February:

Beginning work-in-process
(70% complete)	10,000 units
Goods started in production	80,000 units
Ending work-in-process
(60% complete)	5,000 units

The beginning work-in-process was valued at $66,000, consisting of $20,000 of transferred-in costs, $30,000 of materials costs, and $16,000 of conversion costs. Materials are added at the beginning of the process; conversion costs are added evenly throughout the process. Costs added to production during February were

Transferred-in	$16,000
Materials used	88,000
Conversion costs	50,000

Assuming the company uses the FIFO method of inventory valuation, what amount of materials cost is included in the A.P. Hill's ending work-in-process inventory?