ment PRINTER VERSION NEXT BACK Problem 3.35A the factory of Able Manufacturing Limited, where you work as the controller. The work On November 30, 2020, there was a fire process inventory was completely destroyed, but both the materials and finished goods inventories were undamaged Able uses normal job-order costing and its fiscal year end is December 31. Selected information for the periods ended October 31, 2020, and November 30, 2020, follows: November October 31, 2020 30, 20 Supplies (including both direct and indirect materials) $79,350 $73,600 Work process inventory 59,075 Finished goods inventory 59,100 63.000 Cost of goods sold (year to date) 567,500 664.500 Accounts payable (relates to materials purchased only) 18.160 53,590 Manufacturing overhead incurred (year to date) 164.300 130.500 129,000 Manufacturing overhead applied 7 Other information for November 2020: Cash payments to suppliers $59,100 Payroll (including $16,370 indirect) 84,500 Indirect materials used 5,930 Over-applied overhead (during November only) 2,850 Calculate the normal cost of the work process inventory lost during the fire. Cost of the work in process inventory