Grayson Industries has collected the following data for one of its products for the currentperiod:

Direct materials standard(4 kilograms per unit@ $0.50/kg.)

$2 per finished good

Direct materials flexible budget varianceminus

unfavourable

$10,000

Actual direct materials purchased and used

40,000 kilograms

Actual finished goods produced

24,000 units

Which one of the following amounts is the total actual cost of the direct materials used at Grayson Industries for the currentperiod?