Toronto Manufacturing Ltd. has the following cost and production data for the month of November. Beginning WIP Started in production Completed production Ending WIP 16,100 units 103,100 92 ,900 26,300 The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows: Beginning inventory costs are: Materials Direct labour Factory overhead $65,600 18,200 16,100 Costs incurred during November include: Materials Direct labour Factory overhead S560,200 195,000 370,536