Show below are cost data on the activities of Calabash Manufacturing for December: a) Account balances: Nov. 30 Dec. 31 Finished Goods $ 45,602 $ ? Work in Process 60,420 52,800 Stores (direct material) 10,250 12,700 Supplies (indirect material) 5,600 5,180 b) Transaction in December: Supplies purchased $ 16,500 Cost of Goods sold 290,000 Raw Material purchased 105,000 Indirect labor 22,000 Factory heat, light, and power 11,200 Factory rent 18,500 Factory insurance 2,000 Sales Commissions 48,000 Administrative expenses 25,000 Production supervisors salary 5,000 c) 4250 direct labor hours were worked in December and are paid $ 22 per hour.