Hindenburger, Inc., began operations on January 1. It made 5,000 burgers and sold 4,000 of them. Hindenburger incurred the following costs:

Raw materials	$7,000
Wages of production workers	5,000
Rent for corporate headquarters	5,000
Depreciation on manufacturing equipment	3,000
Commissions paid to sales people	4,000

Calculate the Total Product Cost for the year ended December 31.