Ogden Company uses the weighted-average method in its process costing system. Information for the month of January concerning Department A, the first stage of the company's production process, follows: Materials Conversion costs Work in process, beginning $10,000 $12,000 Current added during January $80,000 $30,000 Equivalent units of production 200,000 Cost per equivalent unit Units completed and transferred to the next department $0.45 100,000 $0.42 90,000 units Work in process, ending 10,000 units Materials are added at the beginning of the process. The ending work in process is 50% complete with respect to conversion costs. What cost would be recorded for the ending work-in-process inventory?