On November 30, 2022, there was a fire in the factory of Carla Vista Manufacturing Limited,...

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On November 30, 2022, there was a fire in the factory of Carla Vista 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. Carla Vista 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) $79,350 $73,650 Work in process inventory 58,975 ? Finished goods inventory 59,500 63,600 Cost of goods sold (year to date) 573,500 663,300 Accounts payable (relates to materials purchased only) 18,360 53,770 Manufacturing overhead incurred (year to date) 130,200 172,300 Manufacturing overhead applied 129,500 ? Other information for November 2022: Cash payments to suppliers Payroll (including $15,570 indirect) $59,500 84,500 Indirect materials used 5,840 Over-applied overhead (during November only) 2,800 Calculate the normal cost of the work in process inventory lost during the fire. Cost of the work in process inventory $ On November 30, 2022, there was a fire in the factory of Carla Vista 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. Carla Vista 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) $79,350 $73,650 Work in process inventory 58,975 ? Finished goods inventory 59,500 63,600 Cost of goods sold (year to date) 573,500 663,300 Accounts payable (relates to materials purchased only) 18,360 53,770 Manufacturing overhead incurred (year to date) 130,200 172,300 Manufacturing overhead applied 129,500 ? Other information for November 2022: Cash payments to suppliers Payroll (including $15,570 indirect) $59,500 84,500 Indirect materials used 5,840 Over-applied overhead (during November only) 2,800 Calculate the normal cost of the work in process inventory lost during the fire. Cost of the work in process inventory $