Southwick Company uses normal costing in its job-costing system. Partially completed T-accounts and additional information for Southwick for 2017 are as follows:

Direct manufacturing labour wage rate was $12 per hour.

Manufacturing overhead was allocated at $16 per direct manufacturing labour-hour.

During the year, sales revenues were $1,040,000, and marketing and distribution costs were $124,000.

Direct Materials Control					Work-in-Process Control					Finished Goods Control
1-1-2017	38,000		233,000		1-1-2017	43,000				1-1-2017	11,000		667,800
	134,000				Dir. Manuf.						923,920
					labour	354,000
Manufacturing Overhead Control					Manufacturing Overhead Allocated					Cost of Goods Sold
	509,000

Question 1: What was the amount of direct materials issued to production during 2017?

Question 2: What was the amount of manufacturing overhead allocated to jobs during 2017?

Question 3: What was the total cost of jobs completed during 2017?

Question 4: What was the balance of work-in-process inventory on December 31, 2017?