Kimbeth Manufacturing uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for November. Units Work-in-process, November 1st 14,400 Started in production during November 90,000 Work-in-process, November 30th 21,600 The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 90% complete as to materials and 40% complete as to conversion costs. Costs pertaining to November are as follows: Beginning inventory: direct materials, $32,290; direct labor, $12,070; manufacturing overhead, $9,130. Costs incurred during the month: direct materials, $280,800; direct labor, $109,510; manufacturing overhead, $233,060. What are the total costs in the ending Work-in-Process Inventory assuming Kimbeth uses first-in, first-out (FIFO) process costing? (Do not round your intermediate calculations. Round your final answer to the nearest whole number.)