Problem $3-59$ Flow of Manufacturing Costs; Incomplete Data $($LO $3-2,3-4,3-5)$

Conundrum Corporation manufactures furniture. Due to a fire in the administrative offices, the accounting records for November of the current year were partially destroyed. You have been able to piece together the following information from the ledger.

Raw$-$Material Inventory

$40,000$

Bal. $11/3045,000$

Accounts Payable

$12,100$ Bal. $10/31$

Work$-$in$-$Process Inventory

Bal. $10/318,000$

Finished$-$Goods Inventory

Bal. $10/3135,000$

Manufacturing Overhead

$60,000$