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Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for

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Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for November. (CMA adapted) The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 90% complete as to materials and 40% complete as to conversion costs. Costs pertaining to November are as follows: Beginning inventory: direct materials, $55,260; direct labor, $21,020; manufactuting overheod, $15,940. Costs incurred during the month: direct materials, $475,000; drect labor, $189,880; monutactuxing overhead, $398,160. What are the totai costs in the ending Work-in Process invertory assuming Bentiey isses weighted-average process coating? Note: Round costs per equivalent unit to two decimal places

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