. Overland, Inc. uses the FIFO method in its process costing system. The company's work in process inventory on April 30 consists of 5,000 units. The units in the ending inventory are 60% complete with respect to materials and 40% complete with respect to conversion costs. If the cost per equivalent unit is $6.00 for materials and $5.00 for conversion costs, the total cost in the April 30 work in process inventory is?