Daniel co. manufactures wooden lawn furniture and uses a process costing system to account for costs. All direct materials are introduced at the start of the process, and conversion costs are added evenly throughout manufacturing. An examination of the companys work-in-process inventory account for January reveal the following information: Debit Side: June 1 balance: 200 units, 25% complete as to conversion, cost $18,000* Production started: 800 units Direct material used during June: $43,000 June conversion cost: $30,000 Credit side: Production completed: 600 units *Supplementary records revealed direct material cost of $12,000 and conversion cost of $6,000. Conversations with manufacturing personnel revealed that the ending work-in process inventory was 75% complete as to conversion.

Using the weighted-average method, the total cost of ending Work-In-Process is: