Sunland, Inc. manufactures ergonomically designed computer furniture. Sunland uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: Job No. Item Units Accumulated Cost CC723 Computer caddy 10,000 $500,250 CH291 Chair 7,500 246,800 PS812 Printer stand 12,000 134,000 $881,050 On November 30, Sunland's Direct Materials Inventory account totaled $145,000, and its Finished Goods Inventory totaled $536,000. Sunland applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $2,400,000, and the company planned to use 160,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 118,000 machine hours, total manufacturing overhead amounted to $1,818,700, and Cost of Goods Sold was $4,680,000. Sunland purchased $638,000 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 $85,000 4,250 9,600 $115,000 CH291 $7,000 650 2,400 $28,800 PS812 $110,000 4,400 14,300 $171,600 DS444 $123,000 2,200 8,700 $104,400 The following jobs were completed in December and transferred to the Finished Goods Inventory: Job No. Item Units CC723 Computer caddy 10,000 CH291 Chair 7,500 DS444 Desk 5,000 Assume that Sunland sold 8,200 computer caddies, 8,000 chairs, and 4,500 desks in December.