Bentloy Enterprises uses process costing to control costs in the manufacture of Dust Sensors for...

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Bentloy Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The toifowing information pertains to operations for November (CMA adapted) The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 90% complefie as to materlals and 40% complete as to converslori costs. Costs pertaining to November are as follows: Beginning inventory: direct materials, \$55,360, direct labor. \$20,720, manufacturing overhead, \$15,640. Costs incurred during the monthe direct materials, \$471,960; direct labor, \$193,360; manufacturing overhead, \$401,720. What are the total costs in the ending Work-in Process Inwentory assuming Bentley uses first-in, first-out (fIFO) process costing? Note: Round costs per equivalent unit to two decimal ploces

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