On November $30,2022,$ there was a fire in the factory of Blossom Manufacturing Limited, where you work as the controller. The work in process inventory was completely destroyed, but both the materials and finished goods inventories were undamaged.

Blossom uses normal job$-$order costing and its fiscal year end is December $31.$ Selected information for the periods ended October $31,2022,$ and November $30,2022,$ follows:

October $31,$

$2022$

November $30,$

$2022$

Supplies $($including both direct and indirect materials$)$

$$79,250$ $$73,250$

Work in process inventory

$58,875?$

Finished goods inventory

$59,00063,000$

Cost of goods sold $($year to date$)$

$566,000656,000$

Accounts payable $($relates to materials purchased only$)$

$17,96053,540$

Manufacturing overhead incurred $($year to date$)$

$129,500163,300$

Manufacturing overhead applied

$128,700?$

Other information for November $2022$:

Cash payments to suppliers

$$59,000$

Payroll $($including $$15,370$ indirect$)$

$83,500$

Indirect materials used

$5,840$

Over$-$applied overhead $($during November only$)$

$2,750$

Calculate the normal cost of the work in process inventory lost during the fire.

Cost of the work in process inventory $enter the normal cost of the work in process inventory in dollars