Can somebody tell me where I made a mistake? The cost of goods manufacured is supposed to equal $8,350.

The cost of the direct materials that can be used to manufacture the table are as follows. These cost are on a per unit basis. Table Top $2,300.00 Table Leg $800.00 Drawer $430.00 The company uses a job order costing system and applies manufacturing overhead to jobs based on direct labor hours. The company estimates that there will be 12 direct labor hours worked during the month. a. The estimated manufacturing overhead cost for the month is: Factory supervisor salary per month b. Rent for the factory per month Depreciation of factory equipment per month Total Estimated manufacturing overhead $4,000.00 $800.00 $600.00 $5,400.00 c. What is the predetermined manufacturing overhead rate? 450.00 1-Dec Raw Materials purchased on account $23,000. 5-Dec All Raw Materials needed for Job #1 were requisitioned from the material storage for use during the month. Assume all materials are direct. (After you journalize this entry please enter the information into Job #1 Cost Sheet) 16-Dec 10-Dec The following employee costs were incurred but not paid during the month: There are three assembly employees that spend 2 hours each. 525 per hour to make the table for job #1. (After you journalize this entry please enter the information into Job #1 Cost Sheet) Salary for supervisor of the factory $4,500 Administrative Salary $2.000. All Raw Materials needed for Job #2 were requisitioned from the material storage for use during the month. Assume all 15-Dec materials are direct. (After you journalize this entry please enter the information into Job #2 Cost Sheet) Rent for the month of December for the factory building incurred but not paid $800. 17-Dec Advertising costs incurred but not paid for the month was $1,400. Depreciation for the month of December was recorded on equipment was $750 (5150 for equipment used in the factory and the remainder for equipment used in selling and administrative activities). Manufacturing overhead cost was applied based on direct labor hours to job #1 based on the POHR determined on the "Job 22-Dec Cost Sheet1 After you journalize this entry please enter the information into Job #1 Cost Sheet) 26-Dec Job #1 was completed and transferred to finished Goods during the month. 28-Dec The completed table from job #1 was sold on account to the customer for $28.000 during the month. (Hint: Make sure to account for the cost of the table that was sold using the cost from the job cost sheet.) 20-Dec 31-Dec Direct labor cost incurred but not paid for three employees to start manufacturing Job #2. The employees only worked one hour each. three hours total. $25 per hour during the month and they did not complete their work on the job. (After you Journalize this entry please enter the information into Job #2 Cost Sheet) 31-Dec Manufacturing overhead cost was applied based on direct labor hours to job #2 based on the POHR. Only three direct labor hours were worked on Job #2 during the month. (After you journalize this entry please enter the information into Job #2 Cost Sheet) 31-Dec Any underapplied or overapplied overhead for the month was closed out to cost of Goods Sold. Sales Revenue $ 28,000 Account Receivables 28 Dec $ 28,000 28-Dec Accounts Payable $ 23,000 1-Dec $ 2,000 10-Dec $ 800 15-Dec $ 1,400 17-Dec $ 600 20-Dec $ 27.B00 TOTAL OTAL $28.000 $ 28,000 TOTAL Raw Materials 1.Dec S 23,000 $ 5,500 $ 5,930 Salaries and Wages Payable $ 150 $ 4,500 10-Dec 5-Dec 15-Dec Cost of Goods Sold 28-Dec $ 7.355 31-Dec 5 4,050 S (4650) TOTAL TOTAL 5 11,570 TOTAL 53,285 Salaries and Wages Expense 10-Dec $2,000 $ 75 31-Dec 26-Dec TOTAL 5 1925 Work In Process 5.Dec 5 5,500 1 10-Dec s 150 2 15-Dec $ 5,930 33 22-Dec $ 2,700 24 $ 8,350 25 31-Dec s 75 26 $1,350 22 28 TOTAL $7,335 29 30 Finished Goods 11 26-Dec 5,350 32 $ 7.355 33 34 35 36 TOTAL 5 SSS 37 10 19 Manufacturing Overhead 40 10-DES 4900 41 16 Dec s HOO Advertising Expense 17-Dec $ 1.400 28-Dec TOTAL 5 1,400 Depreciation Expense 20-Dec s 600 D F A G H M N a $5.930 15-Dec 28-Dec 7.355 31-Dec $4050 1 5 5 14,650 TOTA TOT 311570 1 TOTAL $3255 31 32 Work In Process 5-0c35500 10 Des 150 15-Det $5.950 22.5 2.700 5.50 31-Dec 75 $ 1350 Salaries and Wages Expense 10 Dec $ 2,000 5 31 Dec 25-Dec 20 TOTAL TOTA 10 11 26 Dec Finished Goods 3.30 57,355 200 Advertising Lepenie 12- 1.400 TOTAL TOTA 1400 Depreciation Espanse co - Manufacturing Overhead OS 300 16 20-01 150 1100 22 50 11 SONO 31 TOTAL Amated Depreciation 150 30-0 TOT 31 DISTON cas counters 1 2 Thunderduck Custom Tables, Inc. 3 Schedule of cost of goods manufactured 4. For the month Ended December 31, 20XX 5 Direct materials: 6 Beginning raw materials inventory $0.00 7 ADD: Purchases of raw materials $23,000.00 8 Total raw materials available $23,000.00 9 Deduct: Ending raw materials inventory $11,570.00 10 Raw materials used in production $11,430.00 11 Direct labor $225.00 12 Manufacturing overhead applied to work process $4,050.00 14 $15,660.00 15 ADD: Beginning WIP inventory $0.00 16 Deduct: Ending WIP inventory $7,335.00 17 18 Cost of goods manufactured $8,370.000 19 13 20 21 22 23 24 25