Import Auto Company held a 4-day training program for 20 employees. All employees were paid their regular wages for the time they were released from their regular work. These wages totaled $5,897.64 for the group. Refreshments and lunch were served at a cost of $45.50 per person each day. The instructor who conducted the training charged $500.00 per day. Supplies and equipment for the program totaled $8.00 per person. Travel expenses for the group totaled $22,457.63. What was the total cost for the seminar to the nearest cent?

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