During the month of April, Equivalent Units of production for Direct Materials and Conversion Costs were 16,000 and 12,000, respectively.

The cost of Direct Materials used during April totalled $60,000, and Conversion Costs for April totalled $84,000.

In addition, Direct Materials costs and Conversion Costs in Beginning Work in Process Inventory totalled $16,000 and $20,000, respectively.

Ending Work in Process Inventory equalled 4,000 units, 100% complete as to Direct Materials and 40% complete as to Conversion Costs.

Required:

What is the cost of Ending Work in Process Inventory as to Direct Materials Costs?