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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

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 32,000
Started in production during November 200,000
Work-in-process, November 30th 48,000

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, $143,520; direct labor, $53,660; manufacturing overhead, $40,560. Costs incurred during the month: direct materials, $1,248,000; direct labor, $486,720; manufacturing overhead, $1,035,840.

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.)

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