Closet Company had the following information for the month of December. All direct materials were one hundred percent complete, and beginning materials cost $$29,700.$

$\backslash$table$[[$Beginning balance a $12/1$: $560$ units, $10\%$ Work in Process Inventory,$],[$completed$,$Completed $1,120$ units and transferred them$],[$Direct materials,$33,000$ to finished goods inventory$],[$Direct labor,$81,000],[$Overhead Property taxes,$57,000],[$Depreciation$,23,000],[$Utilities$,54,000],[$Indirect labor,$38,000],[$Ending balance @ $\frac{12}{31}$:$440$ units, $20\%,21,000],[$completed$,$$$50,383$