Sheffield, Inc. manufactures ergonomically designed computer furniture. Sheffield uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs:

ob No.		Item		Units		Accumulated Cost
CC723		Computer caddy		20,000			$ 900,000
CH291		Chair		10,000			433,000
PS812		Printer stand		28,000			263,000
							$ 1,596,000

On November 30, Sheffields Direct Materials Inventory account totaled $ 685,000, and its Finished Goods Inventory totaled $ 3,466,400. Sheffield applies manufacturing overhead on the basis of machine hours. The companys manufacturing overhead budget for the year totaled $ 4,750,000, and the company planned to use 950,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 830,000 machine hours, total manufacturing overhead amounted to $ 4,294,500, and Cost of Goods Sold was $ 8,750,250. For the purposes of this problem, ignore year-end disposition of over / under applied overhead.

Sheffield purchased $ 648,000 in direct materials in December and incurred the following costs for jobs in process that month:

Job No.		Materials Issued		Machine Hours		Direct Labor Hours		Direct Labor Cost
CC723		$ 172,000		14,000		12,600		$ 126,400
CH291		$ 17,200		4,800		3,900		$ 49,200
PS812		$ 247,000		20,300		15,300		$ 200,500
DS444		$ 258,000		14,000		13,900		$ 141,000

Calculate the total cost of each of the four jobs worked on in December:

Calculate the total manufacturing cost for December.

Calculate the cost of goods manufactured for December.

Calculate the balance in the Work in Process Inventory account on December 31.