children's fumishings. The company uses a job-order costing system. KidCo's work-in-process inventory at the end of November consisted of the following jobs Job No. CBS 102 AAe6 Playpens 15,000 DRS114 Cribs 20,000 900.000 420,000 250,000 $1,570,000 25,000 The company's November 30 finished-goods inventory, which is valued using the FIFO (frst-in, first-out) method, consisted of five items Quantity and Unit Cost 7,500 units $84 each 13,000 units $23 each 11,200 units$102 each 21,000 units $55 each 19,400 units $35 each Accumulated Cost Crts Strollars s 480,000 299,000 1,142.400 1,155,000 679,000 $3,755 400 Dressers Total. KidCo applies manufacturing overhead on the basis of direct-labor hours. The company's overhead budget for the year totals $4,500,000. The company plans to use 600,000 direct-labor hours during this period, which is the firm's estimated practical capacity. Through the first 11 months of the year, a total of 555,000 direct-labor hours were worked, and total overhead amounted to $4,273,500. At the end of November, the balance in KidCo's Raw-Material Inventory account, which includes both raw material and purchased parts, was $668,000. Additions to inventory and requisitions from inventory during December included the following Raw Material Purchased Parts 1396.000 JbCBS102 51,000 3,000 124,000 62,000 65,000 104,000 10.800 87,000 81.000 187,000 JOD STR0T7 (10,000 strollers) Job CRG098 5,000 carriages) During December, KidCo's factory payroll consisted of the following 2,000 4 400 hr. 19,500 hr. 3,500 hr 14,000 hr 3,000 hr $122,400 43.200 200500 30,000 138,000 29 400 57.600 1 CBS102 PLPO86 DRS114 0RG098 ndirect labor $621,100 The following list shows the jobs that were completed and the unit sales for December Job No. 0BS102 PLPO86 STR0TZ 3038 Quantity Completed 20,000 15.000 10,000 5 000 Quantity Shipped 17 500 21.000 14.000 8 000 6 000 trbs 0