Work in process, November 1st Started in production during November Work in process, November 30th Units 16,100 101,000 24,100 The beginning inventory was 70% complete as to materials and 10% complete as to conversion costs. The ending inventory was 80% complete as to materials and 30% complete as to conversion E costs. Costs pertaining to November are as follows: Beginning inventory: direct materials, $54,660; direct labor, $20,420; manufacturing overhead, $15,340. Costs incurred during the month: direct materials, $469,000, direct labor, $183,880; manufacturing overhead, $392,160. What are the total costs in the ending Work-in-Process Inventory assuming Bentley uses weighted- average process costing? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar.) Multiple Choice $134,051 $133,087 $133,546. O $89,720