On November $30,2022,$ there was a fire in the factory of Pharoah 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.

Pharoah 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:

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