Current Attempt in Progress On November 30, 2022, there was a fire in the factory of Cullumber Manufacturing Limited, where you work as the controller. The work in process inventory was completely destroyed, but both the materials and finished goods inventories were undamaged. Cullumber uses normal job-order costing and its fiscal year end is December 31. Selected information for the periods ended October 31, 2022, and November 30, 2022, follows: October 31, November 30, 2022 2022 Supplies (including both direct and indirect materials) $79,850 $73,400 Work in process inventory 58,975 ? Finished goods inventory 59,100 63,600 Cost of goods sold (year to date) 567,000 665,600 Accounts payable (relates to materials purchased only) 17,960 53,620 Manufacturing overhead incurred (year to date) 129,900 165,800 Manufacturing overhead applied 128,900. Other information for November 2022: Cash payments to suppliers $59,100 Payroll (including $15,870 indirect) 83,600 Indirect materials used 5,890 Over-applied overhead (during November only) 2,760 Calculate the normal cost of the work in process inventory lost during the fire. Cost of the work in process inventory $