ErgoFurn, Inc. manufactures ergonomically designed computer furniture. ErgoFurn 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	20,000	$900,000
CH291	Chair	15,000	431,000
PS812	Printer stand	25,000	250,000
			$1,581,000

On November 30, ErgoFurn's Raw Materials Inventory account totaled $668,000, and its Finished Goods Inventory totaled $3,456,400. ErgoFurn applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $4,500,000, and the company planned to use 900,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 830,000 machine hours, total manufacturing overhead amounted to $4,274,500, and Cost of Goods Sold was $8,750,250.

ErgoFurn purchased $638,000 in raw 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	$155,000	12,000	11,600	$122,400
CH291	$13,800	4,400	3,600	$43,200
PS812	$211,000	19,500	14,300	$200,500
DS444	$252,000	14,000	12,500	$138,000

The following jobs were completed in December and transferred to the Finished Goods Inventory:

Job No.	Item	Units
CC723	Computer caddy	20,000
CH291	Chair	15,000
DS444	Desk	5,000

(a) Calculate the total cost of each of the four jobs worked on in December.

(b) Calculate the total manufacturing cost for December.

(c) Calculate the cost of goods manufactured for December.

(d) Calculate the balance in the Work in Process Inventory account on December 31.

(e) Assume that ErgoFurn sold 15,000 computer caddies, 12,000 chairs, and 4,500 desks in December. Calculate Cost of Goods Sold for the month of December and the ending Finished Goods Inventory balance on December 31.