Marigold, Inc manufactures ergonomically designed computer furniture, Marigold uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: Job No. Item Units Accumulated Cost CC723 Computer caddy 20,000 $990,000 CH291 Chair 10,000 432.000 P5812 Printer stand 30.000 258,000 $1,680,000 On November 30. Marigold's Direct Materials inventory account totaled $698.000, and its Finished Goods inventory totaled $3,476,400. Marigold applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $4,600,000, and the company planned to use 920,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 800.000 machine hours, total manufacturing overhead amounted to 54.294,500, and Cost of Goods Sold was 58.760.250. For the purposes of this problem fore year and disposition of over/under applied overhead Marigold purchased $648,000 in direct materials in December and incurred the following costs for jobs in process that month Job No. CC723 Machine Hours 12,000 Direct Labor Hours 11,700 Materials Issued $187,000 $18,300 $235,000 $252.000 Direct Labor Cost $122.400 $47,200 $229,500 CH291 3,800 1.700 21.500 PS812 19,300 D5444 14,000 13,300 $139,000 The following jobs were completed in December and transferred to the Finished Goods Inventory: Job No. Item Units CC723 Computer caddy 20,000 CH291 Chair 10,000 D5444 Desk 5.000 (a) Calculate the total cost of each of the four jobs worked on in December PS812 DS444 CC723 CH291 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. (d) Calculate the balance in the Work in Process Inventory account on December 31 Balance in work in process le) Assume that Marigold sold B.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, es 354. Round final answers to Odeomial places, s. 45,000) $ Cost of goods sold Finished goods Inventory