Information for Tyson Company in May for Department One, the first stage of the production cycle, is as follows:

	Materials	Conversion Costs
Beginning work in process	$ 7,500	$ 6,000
Costs added during May	28,500	16,050
Total costs	$36,000	$22,050
Equivalent units based on average cost
method	10,000	9,800
Goods completed		9,000 units
Ending work in process		1,000 units

Material costs are added at the beginning of the process. The ending work in process is 80 percent complete as to conversion costs. How would the total costs accounted for be distributed using the average cost method?