I need the answer D, the numbers I got are all wrong, I would need the answers ASAP, thank you.

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: Item Job No CC723 CH291 PS812 Units Computer caddy 23,000 16,000 30,000 Accumulated Cost $970,000 434,000 252,000 Chair Printer stand $1,656,000 On November 30, ErgoFurn's Raw Materials Inventory account totaled $676,000, and its Finished Goods Inventory totaled $3,476,400 ErgoFurn applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $4,650,000, and the company planned to use 930,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 860,000 machine hours, total factory overhead amounted to $4,294,500, and Cost of Goods Sold was $8,790,250 ErgoFurn purchased $638,000 in raw materials in December and incurred the following costs for jobs in process that month: Materials Machine Direct Labor Direct Labor Hours Hours Job No CC723 CH291 PS812 DS444 Issued Cost 19,000 4,600 24,800 19,000 14,200 4,000 16,300 13,300 $126,400 $48,200 $212,500 $144,000 $197,000 $15,100 $240,000 $258,000 The following jobs were completed in December and transferred to the Finished Goods Inventory: Item Units ob No CC723 Computer caddy 23,000 CH291 Chair DS444 Desk 16,000 7,000