You have recently been appointed as the cost accountant for Silky Hair Co$.$ Ltd$.,$ a manufacturer of hair shampoo. Your first task is to

clear up the production records of the mixing department for November $2022.$

You learn that the mixing department is the last stage of the shampoo production process. Units transferred from the previous

department use direct labour and overhead inputs evenly in mixing. A secret ingredient is also added to each unit at the $40\%$ point in

processing.

You also find out that the beginning inventory for the month of November was $4,000$ units with the following costs:

In addition, during November, $16,000$ units were transferred to mixing at a $$4$ unit cost. The ending inventory consisted of $5,000$ units

that were $60\%$ complete. During the month, direct materials of $$26,400$ were added and $8,500$ hours of direct labour were used at a

wage rate of $$12$ per hour.

The overhead rate for $2022,$ applied on a basis of direct labour hours, was based on a predicted annual usage of $120,000$ hours and a

cost function derived from the following overhead equation: $Y=60,000+2x,$ where $Y$ is the total overhead costs and $x$ is the direct

labour hours.

Using weighted$-$average process costing techniques, calculate the following for the mixing department for November $2022$:

$($d$)$

The value assigned to ending work in process inventory $($Round answer to $0$ decimal

places, e$.$g$.125.)$

Ending inventory