Plemmon Company adds materials at the beginning of the process in the forming department, which is the first of two stages of its production cycle. Information concerning the materials used in the forming department in April follows:

Materials

Units Costs

Work in process at April 1 15,000 $ 8,000

Units started during April 60,000 $38,500

Units completed and transferred to next department

during April 65,000

Using the FIFO method, what is the cost of materials in work in process at April 30 (round unit calculations to the nearest cent)?