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

	Units
Work-in-process, November 1st	36,800
Started in production during November	230,000
Work-in-process, November 30th	55,200

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, $185,680; direct labor, $69,430; manufacturing overhead, $52,480. Costs incurred during the month: direct materials, $1,614,600; direct labor, $629,700; manufacturing overhead, $1,340,120.

What are the total costs in the ending Work-in-Process Inventory assuming Kimbeth uses first-in, first-out (FIFO) process costing? (Do not round your intermediate calculations. Round your final answer to the nearest whole number.)

The answer choices are:

$351,440.

$527,518.

$564,778.

$463,458.