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	33,600
Started in production during November	210,000
Work-in-process, November 30th	50,400

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, $156,980; direct labor, $58,700; manufacturing overhead, $44,361. Costs incurred during the month: direct materials, $1,365,000; direct labor, $532,350; manufacturing overhead, $1,132,950.

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.)

	$477,468.
	$320,880.
	$445,968.
	$391,812.