At the end of November, the following balances were available:

Actual manufacturing overhead incurred through November 30.........::c:ccee $217,000 Cost of goods sold through November 30......... 396,600 Recall that each month there is only one requisition for indirect material. Among the fragments of paper, you located the following information: .

Material requisition Jobno. B-486 Number Description weet Z-46 Frame assemblies $ nas F IZ Fittings :

41.98

$1,028.73

$2,086 You also learn that the overhead during the month was overapplied by $1,200.

Required Determine the cost of the work-in-process inventory lost in the disaster.