Fuji Producers manufactures cooking oil and other products made from sunflower seeds. All direct materials are added at the beginning of the production process. Data for the direct materials, used in the manufacture of cooking oil for the month of December is listed below. Production data Beginning work in process 15,000 units 40,000 units Units started during the period Completed and transferred 45,500 units out Manufacturing costs: $65,000 Beginning work in process (direct materials) Direct material used $100,000 Using weighted average costing, the total cost of direct materials assigned to the ending work in process at the end of the month is (DO NOT USE ANY SYMBOLS OR COMMAS)