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In: AccountingBentley Enterprisesuses process costing to control costs in the manufacture of DustSensors for the...Bentley Enterprisesuses process costing to control costs in the manufacture of DustSensors for the mining industry. The following information pertainsto operations for November. (CMA Exam adapted)UnitsWork in process,November 1st17,500Started inproduction during November115,000Work in process,November 30th25,500The beginning inventory was 70% complete as to materials and 10%complete as to conversion costs. The ending inventory was 90%complete as to materials and 30% complete as to conversioncosts.Costs pertaining to November are as follows:Beginning inventory: direct materials, $56,060; direct labor,$21,820; manufacturing overhead, $16,740.Costs incurred during the month: direct materials, $483,000; directlabor, $197,880; manufacturing overhead, $406,160.What are the total costs in the ending Work-in-Process Inventoryassuming Bentley uses weighted-average process costing?Multiple Choice$138,079.$135,784.$100,050.$135,779.