I dont know how to find the cost of goods sold or finished good inventory in regards to the prorate

Direct labour

$1,800,000

Manufacturing overhead

900,000

As at the end of the year, two jobs were incomplete. These were 1768B, with total direct labour charges of $113,600, and 1819C, with total direct labour charges of $390,000. On these jobs, machine hours were 287 hours for 1768B and 647 hours for 1819C. Direct materials issued for 1768B amounted to $227,000, and for 1819C they amounted to $420,200.

Total charges to the Manufacturing Overhead Control account for the year were $905,500, and direct labour charges made to all jobs amounted to $1,574,200, representing 248,200 direct labour hours.

There were no beginning inventories. In addition to the ending work in process just described, the ending finished goods inventory account showed a balance of $561,040.

Sales for the year amounted to $6,201,300; cost of goods sold totalled $3,646,760; and sales, general, and administrative expenses were $1,854,700.

The above amounts for inventories and the cost of goods sold have not been adjusted for any over- or under-application of manufacturing overhead to production. It is the company's practice to allocate any over- or under-applied overhead to inventories and the cost of goods sold.