please help with (c)

Ruth's Holiday Styles has been busy in the month of November! It seems Ruth's marketing efforts have paid off, as she has answered many calls to help decorate homes for the upcoming holidays. The company carries an inventory of decorative items in its store and then installs them in creative and fun ways. The MOH costs are fairly low, since the company has just a small space to hold the inventory. The applied MOH rate is $10 per direct labor hour. As of November 30 , the company carries the following balances in its inventory accounts. During December, the following events occurred. 1. Purchased direct materials costing $15,900 on account. 2. Used $20,500 of direct materials for jobs. 3. Paid direct labor wages for 139 hours of labor ($25/hr). 4. Applied MOH cost to jobs. 5. Actually incurred $3,300 in MOH costs. 6. Completed all jobs by the end of the month. 7. Billed clients $47,600 for jobs completed. 8. Closed under- or overapplied MOH using the direct write-off method. Your answer is incorrect. Determine the company's total cost of goods completed and COGS in December. Total cost of goods completed and COGS $