Concord, Inc. manufactures ergonomically designed computer furniture. Concord uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: Job No. Item Units Accumulated Cost CC723 Computer caddy 15,000 $506,800 CH291 Chair 10,000 246,800 PS812 Printer stand 17,000 137,000 $890,600 On November 30, Concord's Direct Materials Inventory account totaled $145,000, and its Finished Goods Inventory totaled $536,000. Concord applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $1,824,000, and the company planned to use 152,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 118,000 machine hours, total manufacturing overhead amounted to $1,818,700, and Cost of Goods Sold was $4,680,000. Concord purchased $638,000 in direct materials in December and incurred the following costs for jobs in process that month: Job No. Materials Issued Machine Hours Direct Labor Hours Direct Labor Cost CC723 $85,000 4,250 9,600 $115,000 CH291 $7,000 650 2,400 $28,800 PS812 $110,000 4,400 14,300 $171,600 DS444 $123,000 2,200 8,700 $104,400