Bentley Enterprises uses process costing to control costs in the manufacture of Dust Serrors for the mining industry. The following information pertains to operations for November (CMA Exam adapted) Work in process, November 1 Started in production during November Work in process, November 30 Units 16,000 100,000 24,600 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, $54,560, direct labor, $20,320, marvufacturing overhead, $15.240. Costs incurred during the month: direct materials, $168,000, direct lobor, $182,880. manufacturing overhead, 5391460 What are the total costs in the ending Work in Process inventory assuming Bentley uses weighted average process contor Multiple Choice $86,400