On November 30, 2022, there was a fire in the factory of Able Manufacturing Limited, where you work as the controller. The work in process inventory was completely destroyed, but both the materials and finished goods inventories were undamaged. Able uses normal job-order costing and its fiscal year end is December 31. Selected information for the periods ended October 31, 2022, and November 30, 2022, follows: 

Instructions 

Calculate the normal cost of the work in process inventory lost during the fire.

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Supplies (including both direct and indirect materials) Work in process inventory Finished goods inventory Cost of goods sold (year to date) Accounts payable (relates to materials purchased only) Manufacturing overhead incurred (year to date) Manufacturing overhead applied Other information for November 2022: Cash payments to suppliers Payroll (including $15,375 indirect) Indirect materials used Over-applied overhead (during November only) October 31, 2022 $ 79,250 58,875 60,000 576,000 17,960 129,500 128,700 $ 60,000 83,500 5,848 2,750 November 30, 2022 $ 73,250 ? 63,000 656,000 53,540 163,300 ?