On November 30, 2020, there was a fire in the factory of Able 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. Able uses normal job-order costing and its fiscal year end is December 31. Selected information for the periods ended October 31, 2020, and November 30, 2020, follows: October 31, 2020 November 30, 2020 $73,350 Supplies (including both direct and indirect materials) Work in process inventory Finished goods inventory Cost of goods sold (year to date) Accounts payable (relates to materials purchased only) Manufacturing overhead incurred (year to date) Manufacturing overhead applied Other information for November 2020: Cash payments to suppliers Payroll (including $16,370 indirect) Indirect materials used Over-applied overhead (during November only) $79,950 59,775 59,200 574,000 18,960 130,500 128,800 63,500 665,200 54,080 172,300 $59,200 84,000 5,870 2,780 Calculate the normal cost of the work in process inventory lost during the fire. Cost of the work in process inventory 193775