4. Deluxe Design Company makes custom furniture. On December 1, there were two jobs in process, Job 683, with a cost of $14,200 and Job 684 with a cost of $23,500. Jobs 685, 686, and 687 were started during the month of December. Data on costs added during the month are as follows: Job Job Job 683 684 Job 685 Job 686 687 Direct $31,40 materials Direct labor $11,000 $8,000 0 $16,700 $6,000 21,000 6,000 12,300 8,450 2,500 Overhead is applied to production at the rate of 80% of direct labor cost. Job 685 was completed on December 17. Job 684 was completed on December 21 and the client was billed at cost plus 45%. All other jobs remained in process. Calculate the adjusted cost of goods sold for the month of December.