Liliana Richmond started KidCo, Inc. in Albuquerque, New Mexico to produce affordable childrens furnishings. The company uses a job-order costing system. KidCos work-in-process inventory at the end of November consisted of the following jobs .

Job No.	Description	Units	Accumulated Cost
CBS102	Cribs	20,000		$	900,000
PLP086	Playpens	15,000			416,000
DRS114	Dressers	25,000			260,000
Total				$	1,576,000

The companys November 30 finished-goods inventory, which is valued using the FIFO (first-in, first-out) method, consisted of five items.

Item	Quantity and Unit Cost	Accumulated Cost
Cribs	7,500 units @ $64 each		$	480,000
Strollers	13,000 units @ $23 each		$	299,000
Carriages	11,200 units @ $102 each			1,142,400
Dressers	21,000 units @ $55 each			1,155,000
Playpens	19,400 units @ $35 each			679,000
Total			$	3,755,400

KidCo applies manufacturing overhead on the basis of direct-labor hours. The companys overhead budget for the year totals $4,500,000. The company plans to use 900,000 direct-labor hours during this period, which is the firms estimated practical capacity. Through the first 11 months of the year, a total of 831,000 direct-labor hours were worked, and total overhead amounted to $4,139,000.

At the end of November, the balance in KidCos Raw-Material Inventory account, which includes both raw material and purchased parts, was $668,000. Additions to inventory and requisitions from inventory during December included the following.

Purchases	Raw Material		Purchased Parts
Purchases	$	242,000	$	396,000
Requisitions:
Job CBS102		51,000		104,000
Job PLP086		3,000		10,800
Job DRS114		125,000		88,000
Job STR077 (10,000 strollers)		62,000		81,000
Job CRG098 (5,000 carriages)		65,000		187,000

During December, KidCos factory payroll consisted of the following:

CBS102	12,000 hr	$		122,400
PLP086	4,400 hr			43,200
DRS114	19,500 hr			200,500
STR077	3,500 hr			30,000
CRG098	14,000 hr			138,000
Indirect labor	3,000 hr			29,400
Supervision				57,600
Total	49,900	$		621,100

The following list shows the jobs that were completed and the unit sales for December.

Production				Sales
Job No.	Items	Quantity Completed		Item	Quantity Shipped
CBS102	Cribs	20,000		Cribs	17,500
PLP086	Playpens	15,000		Playpens	21,200
STR077	Strollers	10,000		Strollers	14,000
CRG098	Carriages	5,000		Dressers	18,000
				Carriages	6,000

1 Calculate the dollar balance in KidCos Work-in-Process Inventory account as of December 31

2 Calculate the dollar amount related to the playpens in KidCos Finished-Goods Inventory account as of December 31.