calculate the changing inventory

- SPOILAGE DUE TO INTERNAL FAILURE IN JOB COSTING. - XYZ PRODUCED 1.000 CHAIRS MOLDED AND ASSEMBLED AS JOB 9823. TOTAL COST ON THE JOB IS - MATERIALS $12.000 - LABOR (500 HOURS X$10 PER HOURS)..5.000 - MOH (\$20 PER HOUR)...10.000 - TOTAL COST FOR JOB 9823$27.000 - bEFORE BEING TRANSFERRED TO FINISHED GOODS 100 CHAIR WERE BROKEN - if IN THE YEAR 700 CHAIR WERE SOLD, CALCULATE COST OF GOOD SOLD! - CALCULATE THE CHANGING INVENTORY