just need part e

Sunland, Inc. manufactures ergonomically designed computer furniture. Sunland uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: Item Units Job No. CC723 20,000 Computer caddy Chair CH291 10,000 30,000 Accumulated Cost $900,000 435,000 285,000 $1,620,000 PS812 Printer stand On November 30, Sunland's Direct Materials Inventory account totaled $680,000, and its Finished Goods Inventory totaled $3,456,400. Sunland applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for 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 870,000 machine hours, total manufacturing overhead amounted to $4,284,500, and Cost of Goods Sold was $8,790,250. For the purposes of this problem, ignore year-end disposition of over/under applied overhead. Sunland purchased $648,000 in direct materials in December and incurred the following costs for jobs in process that month: Machine Hours Direct Labor Cost Job No. CC723 CH291 PS812 Materials Issued $200,000 $16,200 $218,000 $254,000 19.000 4,800 25,000 20,000 Direct Labor Hours 12,600 3,600 15,300 20,000 $125,400 $48,200 $209,500 $149,000 DS444 The following jobs were completed in December and transferred to the Finished Goods Inventory: Job No. Item CC723 Computer caddy Chair Desk Units 20.000 10.000 CH291 DS444 5.000 (a) Calculate the total cost of each of the four jobs worked on in December. CC723 CH291 PS812 DS444 Total Cost$ 1320400 $ 523400 $ 837500 $ 503000 (b) Calculate the total manufacturing cost for December. Total manufacturing cost $ 1564300 (c) Calculate the cost of goods manufactured for December. Cost of goods manufactured $ 2346800 (d) Calculate the balance in the Work in Process Inventory account on December 31. Balance in work in process $ 837500 Total manufacturing cost $ 1564300 (c) Calculate the cost of goods manufactured for December. Cost of goods manufactured $ 2346800 (d) Calculate the balance in the Work in Process Inventory account on December 31. Balance in work in process $ 837500 (e) Assume that Sunland sold 8,200 computer caddies, 10,000 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 0 decmial places, e.g. 45,000.) Cost of goods sold $ Finished goods inventory $ Assistance Used