Company A uses the weighted average method in its process costing system. Manufacturing overhead (MOH) costs are applied to production on the basis of machine hours logged during the period. Total budgeted MOH for the period was $400,000 and total budgeted machine hours were 100,000. The following data concern the operations of the company's first processing department for June 2011:

Beginning work-in process

800 mops, 60% complete with respect to materials, 10% complete with respect to conversion

Costs in beginning work-in-process

$1,296 in materials and $2,416 in conversion costs

Units started during June

16,000 mops

Costs added during June

materials of $47,076 and direct labor of $216,213

Manufacturing overhead

actual machine hours logged during June were 70,250, actual MOH costs incurred during June were $280,000

Ending work-in-process

300 mops, 60% completed with respect to materials, 70% complete with respect to conversion

What would be the materials cost included in work-in-process at the beginning of July?