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

Carla Vista 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:

Other information for November $2022$:

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

Cost of the work in process inventory

$