Using the FIFO method, what is the materials cost of the work in process at April 30?

Plemmon Company adds materials at the beginning of the process in the forming department, which is the first of two stages of its production cycle. Information concerning the materials used in the forming department in April follows: Materials Units Costs Work in process at April 1 15, 000 $ 8,000 Units started during April 60, 000 $38, 500 Units completed and transferred to next department during April 65,000 Using the FIFO method, what is the materials cost of the work in process at April 30 (rounded to nearest dollar)