On November 30, 2012, there was a fire in the factory of Able Manufacturing Limited, where you work as the controller. The work in process inventory was completely destroyed, but both the materials and finished goods inventory were undamaged. Able uses normal job-order costing and its fiscal year end is December 31. Selected information for the periods ended October 31, 2012, and November 30, 2012, follows:

Instructions
Calculate the normal cost of the work in process inventory lost during the fire.

November 30, 2012 73,250 October 31, 2012 Supplies (including both direct and indirect materials) Work in process inventory Finished goods inventory Cost of goods sold (year to date) Accounts payable (relates to materials $ 79,250 58,875 576,000 63,000 656,000 53,540 17,960 129,500 $128,700 purchased only) Manufacturing overhead incurred 163,300 (year to date) Manufacturing overhead applied Other information for November 2012 Cash payments to suppliers Payroll (including $15,375 indirect) Indirect materials used Over-applied overhead (during November only) 60,000 83,500 2,750