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- $1.296 in materials and $2,416 in conversion costs process 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