[Note] To answer this and related questions that require process costing work, refer to the following Information (this same data will appear on each screen of related questions!): During November, the following activities and cost flows were recorded for the first production department of a company that uses the FIFO method for its product costing purpose; a. All materials are added at the beginning of the process, and conversion costs are added evenly during the process. b. Beginning WIP had 800 units, 60% complete with respect to conversion. Costs in the beginning WIP included material costs of $5,600 and conversion costs of $2,210. c. During November. 9.200 units were started in process. Costs added during the period were materials, $67,160; and conversion, $41,490. d. At the end of November, total 9,500 units were completed and transferred-out to the next department. The remaining ending WIP was 40% complete with respect to conversion What is the cost of ending Work-in-process which includes both materials and conversion costs (Choose the closest value to your answer)