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$)$

$\backslash$table$[[,$Units$],[$Work in process, November $1^{st},17,300],[$Started in production during November,$102,600],[$Work in process, November ${30}^{th},26,600]]$

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, $$57,160$; direct labor, $$21,620$; manufacturing overhead, $$16,540.$

Costs incurred during the month: direct materials, $$480,870$; direct labor, $$216,940$; manufacturing overhead, $$425,480.$

What are the total costs in the ending Work$-$in$-$Process Inventory assuming Bentley uses first$-$in$,$ first$-$out $($FIFO$)$ process costing?

Note: Round costs per equivalent unit to two decimal places.

Multiple Choice

$$ $$175,720$

$$annan

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