The following information is available for Department Z for the month of July:

	Units	Cost
Work in process, July 1 (70% complete)	5,000
Direct materials		$ 6,000
Direct labor		3,000
Manufacturing overhead		4,000
Total work in process, July 1		$13,000
Started in production during July	20,000
Costs added:
Direct materials		$18,000
Direct labor		8,000
Manufacturing overhead		10,000
Total costs added during July		$36,000
Work in process, July 31, (80% complete)	2,000

Materials are added at the beginning of the process. (Round unit costs to two decimal places.) Refer to Figure 6-1. Department Z's cost of goods transferred out using the FIFO method would be?