Sunland, Inc. manufactures ergonomically designed computer fumiture. Sunland uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: Units Accumulated Cost Computer cadd CH291 Chair P5812 Printer stand 20,000 27,000 440,000 269,000 $1,689,000 On November 20, Sunland's Raw Materials Inventory account tctaled $698,000, and its Finished Goods Inventory totaled $3,456,400. Sunland applies manufacturing overhead on the basis of machine hours. The compary's manufacturing overhead budget for the year totaled $4,650,000, and the company planned to use 930,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 880,000 machine hours, total manufacturing averhead amounted to $4,284,500, and Cost of Goods Sold was $8,790,250. For the pursposes of this problem, ignore year-end dispasition af overunder applied overhead. Sunland purchased $648,000 in raw materials in December and incunred the following costs for jobs in process that month: als Machine Di Job No. sued CC723 CH291 PS812 D5444 Cost 15,000 4,400 $239,000 19.500 5259,000 ,000 $127,400 4,000 14,300 3,900 $44,200 222,500 5145,000 $16,500 The following Jobs were completed in December and transferred to the Finished Goods Inventory Job No. CC723 Computer caddy 20,000 CH291 Chair DS444 Desk 20,00D 7,000 (a) Calculate the total cost of each of the four jobs worked on in December Total Cost (b) Calclate the total manufacturing cost for Decomber Total manufacturing cost$ (c) Caloulate the cost of goods manufactured for December Cost of goods manufactured (d) Calculate the balance in the Work in Process Inventory account on December 31 Balance in work in process $ (e) Assume that Sunland sold 15,000 computer caddies, 12,000 chairs, and 4,500 desks in December. Calculate Cost of Gaods Sold for the manth of December and the ending Finished Goads Inventory balance an Dacember 31. (For computation purpose round per unit rates to 2 decimal places, e.g. 3.54. Round final answers to O decmial places,e.g.45,000.) Cost of goods sold Finished goods inventory