Sheffield, inc. manufactures ergonomically designed computer furniture. Sheffield uses a job order costing system. on November 30, the work progress inventory consisted of the following jobs

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 CC723 Computer caddy 25,000 CH29 Chair PS812 Printer stand 433,000 00,000 $1,693,000 On November 30, Sheffield's Raw Materials Inventory account totaled $697,000, and its Finished Goods Inventory totaled $3,476,400. Sheffield applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $5,000,000, and the company planned to use 1,000,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 850,000 machine hours, total manufacturing overhead amounted to $4,284,500, and Cost of Goods Sold was $8,760,250. For the pursposes of this problem, ignore year-end disposition of over/under applied overhead Sheffield purchased $648,000 in raw materials in December and incurred the following costs for jobs in process that month No. Issued $192,000 $122,400 $47,200 $18,500 4,600 PS812 $247,000 22,000 0$444$260,000 17,000 16,900 $138,000 The following jobs were completed in December and transferred to the Finished Goods Inventory CC723 Computer caddy25,000 CH29 Chair DS444 Desk (a) Calculate the total cost of each of the four jobs worked on in December PS812 1339400 Total Cost (b) Calculate the total manufacturing cost for December 1533600 Total manufacturing cost (c) Calculate the cost of goods manufactured for December 2344100 Cost of goods manufactured (a) Calculate the total cost of each of the four jobs worked on in December. CC723 CH291 PS812 DS444 1339400 521700 882500 483000 Total Cost (b) Calculate the total manufacturing cost for December 1533600 Total manufacturing cost (c) Calculate the cost of goods manufactured for December 2344100 Cost of goods manufactured (d) Calculate the balance in the Work in Process Inventory account on December 31 882500 Balance in work in process (e) Assume that Sheffield sold 15,000 computer caddies, 12,000 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, e.g. 3.54. Round final answers to 0 decmial places, e.g 45,000.) 952340 Cost of goods sold 952340 Finished goods inventory