please help woth part C

Swifty 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, Swifty uses a job order costing system. On January 1, the T-accounts for some of Swifty's primary balance sheet accounts were as follows: Raw Materials Inventory 59.900 Work in Process Inventory 1/1 1/1 24.000 Cash Finished Goods Inventory 34,600 1/1 1/1 37,200 Accounts Receivable Accounts Payable 1/1 47.300 1/1 41,900 During the year, the following events occurred: 1. 2. 3. 4 5. Swifty purchased raw materials costing $112.000 on account. Swifty used $ 149.300 of raw materials in production Of these, 80% were classified as direct materials and 20% as indirect materials. (Swifty maintains a single Raw Materials Inventory account.) Swifty used 31,500 hours of direct labor. The company's average direct labor rate was $ 11 per hour (credit Wages Payable). The company's indirect labor cost was $ 168,000 (credit Wages Payable). Other manufacturing overhead costs the company incurred on account totaled $ 98,400. 6. Swifty applied $ 316,800 in manufacturing overhead. The company completed production of goods costing $ 795,400. 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. Swifty 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. 7 od Your answer is correct Calculate total manufacturing costs for the year. Totil manufacturing cost $ 782740 e Textbook and Media Attempts: unlimited (c) Your answer is incorrect Calcutate cost of goods available for sale during the year. Goods available for sale