The following data are available for AAA Corp:

In 2019, Purchases of Material A are:

On Jan, 5,000 units at 40 per unit;

Feb, 12,000 units at 45 per unit;

April, of 17,000 units at 50 per unit;

and on July, of 10,000 units at 60 per unit.

In 2020 purchases of material A on Jan 2020 is 10,000 units at 30 per unit and another 10,000 units on May at 40 per unit. Raw materials used in 2019 and 2020 are 39,000 units and 18, units, respectively. What is the cost of raw materials used in 2020 using Simple Average?