I need help with questions a., b., c., d., and e. please.

ErgoFurn, Inc manufactures ergonomically designed computer furniture. Ergofur uses a job order costing system. On November 30, the Work in Process inventory consisted of the following jobs: Item Units Job No. CC723 Accumulated Cost $ 500,050 Computer caddy 10,000 CH291 Chair 8.000 237,810 PS812 Printer stand 12.000 130,000 $ 867,860 On November 30, ErgoFurn's 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 company's 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 direct materials in December and incurred the following costs for jobs in process that month: Materials Issued Machine Hours Direct Labor Hours Direct Labor Cost Job No. CC723 $ 85,000 4.250 9,600 $ 115,200 CH291 $7,000 650 2.400 $28.800 PS812 $ 110,000 4400 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, eg.3.54 Round final answers to decmial places, eg. 45,000.) Cost of goods sold Finished goods inventory