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		10,000			$500,050
CH291		Chair		8,000			237,810
PS812		Printer stand		12,000			130,000
							$867,860

On November 30, ErgoFurns Direct Materials Inventory account totaled $ 150,000, and its Finished Goods Inventory totaled $ 536,000. ErgoFurn applies manufacturing overhead on the basis of machine hours. The companys manufacturing overhead budget for the year totaled $ 1,890,000, and the company planned to use 126,000 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. For the purposes of this problem, ignore year-end disposition of over / under applied overhead. 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		$85,000		4,250		9,600		$115,200
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

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

Job No.		Item		Units
CC723		Computer caddy		10,000
CH291		Chair		8,000
DS444		Desk		5,000

(a)

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

		CC723		CH291		PS812		DS444
Total Cost		$		$		$		$

(b)

Calculate the total manufacturing cost for December.

Total manufacturing cost

$

(c)

Calculate the cost of goods manufactured for December.

Cost of goods manufactured

$

(d)

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

Balance in work in process

$

(e)

Assume that ErgoFurn sold 8,200 computer caddies, 8,000 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. (For computation purpose round per unit rates to 2 decimal places, e.g. 3.54. Round final answers to 0 decmial places, e.g. 45,000.)

Cost of goods sold		$
Finished goods inventory		$