Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry The following infon'nation pertains to operations for November. (CMA Exam adapted] Units Work in process, November ].at 15:900 Started in production during November 105,000 Work in process, November 30th 24:900 The beginning inventory was 70% complete as to materials and 10% complete as to conversion costs. The ending inventory was 90% complete as to materials and 30% complete as to conversion costs. Costs pertaining to November are as follows: Beginning inventory: direct materials, $55,460: direct labor, $21,220; manufacturing overhead, $16,140. Costs incurred during the month: direct materials, $477,000; direct labor, $191,880; manufacturing overhead, $400,160 What are the total costs in the ending Work-in-Process Inventory assuming Bentley uses weighted-average process costing? Multiple Choice 0 $94,590. 0 $137,793. 0 $140,034. 0 $137,854