Maplewood Co. uses process costing to account for the production of canned ene

Maplewood Co. uses process costing to account for the production of canned energy drinks. Direct materials are added at the beginning of the process and
conversion costs are incurred uniformly throughout the process. Equivalent units have been calculated to be 12000 units for materials and 10000 units for
conversion costs. Beginning inventory consisted of $7000 in materials and $4000 in conversion costs. April costs were $36000 for materials and $40000 for
conversion costs. Ending inventory still in process was 4000 units (100% complete for materials 50% for conversion). The value of units completed and
transferred out using the weighted average method would be