"Refresh produces soft drinks and sodas. Production of 104,000 liters was started in February, 89,000 liters were completed. Material costs were $37,620 for the month while conversion costs were $19,380. There was no beginning work-in-process; the ending work-in-process was 100% complete with respect to materials, but required additional labor to complete. What is the cost of materials assigned to ending inventory (Round to the nearest dollar)?"