Hello, I cannot figure out the final piece of this question. Can you help me figure out how to answer it?

Problem 4-28 Your answer is partially correct. Try again. Sheffield, 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: Job No. Item Units Accumulated Cost CC723 Computer caddy 25,000 $960,000 CH291 Chair 8,000 433,000 PS812 Printer stand 26,000 300,000 $1,693,000 On November 30, Sheffield's Raw Materials Inventory account totaled $697,000, 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 over / under applied overhead 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 Sheffield purchased $648,000 in raw materials in December and incurred the following costs for jobs in process that month: Materials Machine Job No. Hours Direct Labor Issued Direct Labor Hours Cost CC723 $192,000 13,000 13,200 $122,400 CH291 $18,500 4,600 4.000 $47,200 PS812 $247,000 22,000 14,300 $225,500 DS444 $260,000 17,000 16,900 $138,000 The following jobs were completed in December and transferred to the Finished Goods Inventory: Job No. Item Units CC723 Computer caddy 25,000 CH291 Chai 18,000 DS444 Desk 9,000 (a) Calculate the total cost of each of the four jobs worked on in December CC723 CH291 PS817 DS444 Total Cost 1339400 $21700 82500 183000 (b) Calculate the total manufacturing cost for December. Total manufacturing cost 533600 (c) Calculate the cost of goods manufactured for December. Cost of goods manufactured 2344100 (d) Calculate the balance in the Work in Process Inventory account on December 31. Balance in work in process 382500 (e) Assume that Sheffield 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. (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.) x Cost of goods sold 3159034 x Finished goods inventory 579517