Problem 3.35A On November 30, 2020, 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 inventories were undamaged. Able uses normal job-order costing and its fiscal year end is December 31. Selected information for the periods ended October 31, 2020, and November 30, 2020, follows: November 30, 2020 $73,650 October 31, 2020 $79,350 58,975 59,500 573,500 18,360 130,200 129,500 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 purchased only) Manufacturing overhead incurred (year to date) Manufacturing overhead applied Other information for November 2020: Cash payments to suppliers Payroll (including $15,570 indirect) Indirect materials used Over-applied overhead (during November only) 63,600 663,300 53,770 172,300 $59,500 84,500 5,840 2,800 Calculate the normal cost of the work in process inventory lost during the fire. Cost of the work in process inventory