Laser Cat produces laser pointers used to distract and entertain pets. Laser Cat accounts for production costs using the weighted$-$average method of process costing. All direct materials are assumed to be added at the beginning of the period, while conversion costs are added uniformly throughout production. Laser Cat had $7,500$ units in beginning work$-$in$-$process on January $1.$ In addition, Laser Cat completed $22,000$ units during January and had $8,000$ units in ending work$-$in$-$process at the end of the month.

Management estimates that beginning work$-$in$-$process inventory was $100$ percent complete for direct materials and $60$ percent complete for conversion costs. Ending work$-$in$-$process inventory is estimated to be $100$ percent complete for direct materials and $20$ percent complete for conversion costs.

Costs incurred during December for January$$s beginning WIP units totaled $$8,000$ for direct materials and $$3,500$ for conversion costs. During January, production costs included $$30,000$ in direct materials and $$18,000$ for conversion costs.

What are the total costs transferred out of production