C&C Sports Continuing Problem 4-33 C&C Sports has determined the following unit costs for each of its products: Direct materials Direct labor Manufacturing overhead Total unit cost Sales price per unit Pants $4.47 2.40 3.00 $9.87 $12.00 Jerseys $6.85 1.92 2.40 $11.17 $14.80 Jackets $44.72 14.40 18.00 $77.12 $125.00 On May 31, C&C Sports' Work in Process Inventory consisted of the following items: Job Units PA-1247-Pants JE-1397-Jerseys JA 426-Jackets 100 200 50 Accumulated Cost $717 1,802 3,046 $5,565 During June, a total of $191,591 in direct materials and $74,208 in direct labor costs were incurred. Units finished and sold during June were as follows: Product Units Finished Units Sold Pants Jerseys Jackets 13,500 3,200 2,500 14,000 3,100 2,500 Calculate the cost of Goods Manufactured for June. (Round answer to O decimal places, e.g. 5,275.) Cost of Goods Manufactured LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO VIDEO LINK TO VIDEO LINK TO VIDEO Calculate the Ending Work in Process Inventory balance on June 30. (Round answer to O decimal places, e.g. 5,275.) Ending Work in Process Inventory balance LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO VIDEO LINK TO VIDEO LINK TO VIDEO