Kent Company had 800 units of product in its assembly department's work in process inventory at the starting of the period. During the period 3,000 additional units of product were started. At the end of the period there were 1,500 units of product in the work in process account. The ending work in process inventory was estimated to be 30% complete. The starting work in process inventory had a balance of $2,000. There were $15,000 of raw materials, $18,000 of direct labor and $9,000 of applied overhead, added to work in process during the period. Costs transferred in from the parts department were $26,000. The total cost accumulated in the assembly department is?