The mixing department has 23,000 units and $50,000 in costs for which to account. Of the 23,000 units 10,000 were completed and transferred to the next department. The 13,000 remaining were 25% complete for conversion costs. Direct materials are added at the beginning of the process, and the conversion costs are added evenly throughout the process. The cost per equivalent unit is $3.25 for direct materials and $0.80 for conversion costs. The total costs to account for are?