Old Tyme Soda produces one flavor of a popular local soft drink. It had no work-in-process on October 31 in its only inventory account. During November, Old Tyme started 10,400 barrels. Work-in-process on November 30 is 1,400 barrels. The production supervisor estimates that the ending work-in-process inventory is 30 percent complete. An examination of Old Tymes accounting records shows direct material costs of $18,106 and conversion costs of $22,400 for November. All production is sold as it is produced. Required: a. Compute cost of goods sold for November. (Do not round intermediate calculations.) b. What is the value of work-in-process inventory on November 30? (Do not round intermediate calculations.)