Use the following information for Brief Exercises 6-39 and 6-40: Saludable Inc. produces a freeze-dried kale powder. Drying is the first department, and its output is measured in pounds. Saludable uses the FIFO method. All manufacturing costs are added uniformly. For November, the drying department provided the following information: Production: Units in process, November 1, 70% complete 6,000 pounds Units completed and transferred out 34,500 pounds Units in process, November 30, 60% complete 4,000 pounds Costs: Work in process, November 1 Costs added during November $ 16,380 130,800