A company manufactures made-to-order units. Overhead is applied to each job based on the number of machine-hours (normal costing). Management has estimated that the number of machine-hours would be 10,000 for overhead costs of $ 75,000.

At the beginning of the month, job 204 was in finished goods and job 205 was in work-in-process.

As noted below Job 204 was composed of 40 kilograms, 10 direct labor hours, and 2,500 machine hours.

Job number Input	204
Direct Materials	40 kg. @ $ 100 per kg.
Direct Labor	10 hours @ $ 15 per hour
Overhead	2,500 Machine hours

Job 205 was composed of 20 kilograms, 6 direct labor hours, and 1,700 machine hours.

The completed job cards are listed below:

Job number Input	205
Direct Materials	20 kg. @ $ 100 per kg.
Direct Labor	6 hours @ $ 15 per hour
Overhead	1,700 Machine hours

During the period, jobs 204 and 205 were sold, job 205 was completed (and sold), job 206 was started and completed (and is finished goods inventory) and job 207 was sixty (60) percent complete (and in work-in-process. Total overhead was $ 76,500 for 10,300 hours.

The completed job cards are listed below:

Job number Input	204
Direct Materials	40 kg. @ $ 100 per kg.
Direct Labor	10 hours @ $ 15 per hour
Overhead	2,500 Machine hours

Job number Input	205
Direct Materials	35 kg. @ $ 100 per kg.
Direct Labor	12 hours @ $ 15 per hour
Overhead	3,200 Machine hours

Job number Input	206
Direct Materials	60 kg. @ $ 100 per kg.
Direct Labor	15 hours @ $ 15 per hour
Overhead	5,000 Machine hours

Job number Input	207
Direct Materials	80 kg. @ $ 100 per kg.
Direct Labor	5 hours @ $ 15 per hour
Overhead	3,800 Machine hours

Required: Calculate the following amounts. Cost of Goods Manufactured Finished Goods ending balance Direct Labor

Cost of Goods Sold adjusted for over or under applied overhead. DO NOT PRORATE.