Work in process, November 1st Started in production during November Work in process, November 30th Units 16,900 109,000 24,900 The beginning inventory was 70% complete as to materials and 10% complete as to conversion costs. The ending inventory was 90% complete as to materials and 30% complete as to conversion costs. Costs pertaining to November are as follows: Beginning inventory: direct materials, $55,460; direct labor, $21,220; manufacturing overhead, $16,140. Costs incurred during the month: direct materials, $477,000; direct labor, $191,880; manufacturing overhead, $400,160. What are the total costs in the ending Work-in-Process Inventory assuming Bentley uses weighted- average process costing? Multiple Choice O $137,854. O $94,590 O $140,034 C $137,793