Frankenberger Company, which uses a weighted-average process-costing system, had 7,900 units in production at the end of the current period that were 60% complete. 

Material A is introduced at the beginning of the process; 

Material B is introduced at the end of the process; 

Conversion cost is introduced evenly throughout manufacturing. 

Equivalent-unit production costs follow. 

Material A: $17.00 Material B: $2.90 Conversion cost: $8.40 

Calculate the  cost of company's ending work-in-process inventory.