Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information:

$\backslash$table$[[$Beginning work in process $(22\%$ complete$),$Units,Costs$],[$Direct materials,$44,000,$$$3,000$ Using the weghted$-$average method of process costing, reconcile the total cost of work in process. Use cost equivalent unit rounded to $5$ decimal places and round your final answers to the nearest whole dollar amount