Deluxe Design Company makes custom furniture. On December 1, there were two jobs in process, Job 683, with a cost of $14,200 and Job 684 with a cost of $23,500. Jobs 685, 686, and 687 were started during the month of December. Data on costs added during the month are as follows:

	Job #683	Job #684	Job #685	Job #686	Job #687
Direct materials	$11,000	$8,000	$31,400	$16,700	$6,000
Direct labor	$21,000	$6,000	$12,300	$8,450	$2,500

Overhead is applied to production at the rate of 80% of direct labor cost. Job 685 was completed on December 17. Job 684 was completed on December 21 and the client was billed at cost plus 45%. All other jobs remained in process.

Required:

A.) Determine the amount of overhead to apply to each job for the period.

B.) Calculate the cost of work-in-process at the end of the month.

C.) Calculate the cost of finished goods, assuming that finished goods inventory on December 1st was zero.