PROBLEM $3-15.$ Comprehensive Problem, One Department $[$LO $2,3]$ Lindy Manufacturing uses a process costing system to track the production of the single product it makes in one de$-$partment. At the start of November, there were $8,000$ units in process that were $100$ percent complete for direct material and $70$ percent complete for conversion costs $($labor and overhead$).$ Lindy began the production of $83,000$ units during the month. In ending Work in Process inventory, there were $1,800$ units that were $100$ percent complete for material and $80$ percent complete for conversion costs.

Cost Information

Direct material

Direct labor

Manufacturing overhead

Beginning Work in Process

$$3\mathrm{.}000$

$300$

$200$

$$3,500$

Costs Added in November

$$71,620$

$8,764$

$13,396$

$$93,780$