Sheffield, Job No. CC723 CH291 PS812 Inc. manufactures ergonomically designed computer furniture. Sheffield uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: Item Computer caddy Chair Printer stand units 25,000 18,000 25,000 Accumulated Cost 960,000 433,000 300,000 On November 30, Sheffield's Raw Materials Inventory account totaled $597,000, and its Finished Goods Inventory totaled $3,476,400. Sheffield applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $5,000,000, and the company planned to use 1,000,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 850,000 machine hours, total manufacturing overhead amounted to $4,284,500, and Cost of Goods Sold was $8,760,250. For the pursposes of this problem, ignore year-end disposition of over / under applied overhead. Sheffield purchased $648,000 in raw materials in December and incurred the following costs for jobs in process that month: Job No. CC723 CH291 PS812 Materials Issued $192,000 $18,500 $247,000 $260,000 Machine Direct Labor Direct Labor Hours 13,000 22,000 17,000 Hours 13,200 4,000 14,300 16,900 $122,400 $47,200 $225,500 $138,000 The following jobs were completed in December and transferred to the Finished Goods Inventory: Job No. CC723 CH291 Item Computer caddy Chair Desk Units 25,000 18,000 9,000 (a) Calculate the total cost of each of the four jobs worked on in December. CC723 CH291 PS812 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.