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Show Attempt History Sunland Corp.designs and manufactures mascot uniforms for high school, college, and professional sports teams. Since each team's uniform is unique in color and design, Sunland uses a job order costing system. On January 1, the T-accounts for some of Sunland's primary balance sheet accounts were as follows: Raw Materials Inventory 57,400 Work in Process Inventory 24,000 1/1 1/1 Cash Finished Goods Inventory 37,600 1/1 1/1 37,200 Accounts Receivable Accounts Payable 1/1 1/1 47,300 41,900 During the year, the following events occurred: 1. Sunland purchased raw materials costing $117,000 on account. 2. Sunland used $149,300 of raw materials in production. Of these, 80% were classified as direct materials and 20% as indirect materials. (Sunland maintains a single Raw Materials Inventory account.) 3. Sunland used 31,000 hours of direct labor. The company's average direct labor rate was $11 per hour (credit Wages Payable). 4. The company's indirect labor cost was $168,000 (credit Wages Payable). 5. Other manufacturing overhead costs the company incurred on account totaled $94,400. 6. Sunland applied $316,800 in manufacturing overhead. 7. The company completed production of goods costing $795,400. 8. The company's Cost of Goods Sold balance was $801,300 before adjusting for over- or underapplied overhead. 9. Sales revenue was $1,060,000 (all sales were made on account). 10. Sunland collected $803,200 from customers. 11. The company paid accounts payable of $ 201,300. 12. At year-end, all wages earned during the year had been paid. Calculate cost of goods available for sale during the year. $ 833000 Goods available for sale