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 20,000 $980,000 CH291 Chair 10,000 440,000 PS812 Printer stand 27,000 269,000 $1,689,000 On November 30, Sunlands Direct Materials Inventory account totaled $698,000, and its Finished Goods Inventory totaled $3,456,400 Sunland applies manufacturing overhead on the basis of machine hours The companys 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 overhead amounted to $4,284,500, and Cost of Goods Sold was $8,790,250 For the purposes of this problem, ignore year end disposition of over under applied overhead Sunland purchased $648,000 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 $165,000 15,000 13,200 $127,400 CH291 $16,500 4,400 4,000 $44,200 PS812 $239,000 19,500 14,300 $222,500 DS444 $259,000 16,000 13,900 $146,000 The following jobs were completed in December and transferred to the Finished Goods Inventory Job No Item Units CC723 Computer caddy 20,000 CH291 Chair 10,000 DS444 Desk 5,000 (a) Calculate the total cost of each of the four jobs worked on in December CC723 CH291 PS812 DS444 Total Cost (b) Calculate the total manufacturing cost for December Total manufacturing cost (c) Calculate 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 8,200 computer caddies, 10,000 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 ) Cost of goods sold Finished goods inventory

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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

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	20,000		$980,000
CH291	Chair	10,000		440,000
PS812	Printer stand	27,000		269,000
				$1,689,000

On November 30, Sunlands Direct Materials Inventory account totaled $698,000, and its Finished Goods Inventory totaled $3,456,400. Sunland applies manufacturing overhead on the basis of machine hours. The companys 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 overhead amounted to $4,284,500, and Cost of Goods Sold was $8,790,250. For the purposes of this problem, ignore year-end disposition of over / under applied overhead. Sunland purchased $648,000 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	$165,000	15,000	13,200	$127,400
CH291	$16,500	4,400	4,000	$44,200
PS812	$239,000	19,500	14,300	$222,500
DS444	$259,000	16,000	13,900	$146,000

The following jobs were completed in December and transferred to the Finished Goods Inventory:

Job No.	Item	Units
CC723	Computer caddy	20,000
CH291	Chair	10,000
DS444	Desk	5,000

(a)

Calculate the total cost of each of the four jobs worked on in December.

		CC723		CH291		PS812		DS444
Total Cost

(b)

Calculate the total manufacturing cost for December.

Total manufacturing cost

(c)

Calculate 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 8,200 computer caddies, 10,000 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.)