Swifty, inc manufactures ergonomically designed computer furniture. Swifty uses a job order costing system. On November 30 , the Work in Process Inventory consisted of the following jobs: On November 30, Swifty's Direct Materials Inventory account totaled $686,000, and its Finished Goods Inventory totaled $3,496,400. Swifty applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $4,750,000, and the company planned to use 950,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 830,000 machine hours, total manufacturing overhead amounted to $4,284,500. and Cost of Goods Sold was $8780,250. For the purposes of this problem, ignoreyear-end disposition of over/under applied overhead. Swifty purchased $638,000 in direct materials in December and incurred the following costs for jobs In process that month: Swifty purchased $638,000 in direct materials in December and incurred the following costs for jobs in process that month: The following jobs were completed in December and transferred to the Finished Goods Inventory: te the total cost of each of the four jobs worked on in December. (b) Calculate the total manufacturing cost for December. Total manufacturing cost (c) Calculate the cost of goods manufactured for December. Cost of zoods manufactured $ (d) Calculate the balance in the Work in Process Imventory account on December 31 , Balance in work in process $ (e) Assume that Swifty sold 8,200 computer caddies, 10,000 chairs, and 4,500 desiss in December. Calculate Cost of Goods Sold for the month of December and the anding Finished Goods Imventory baiance on December 31 . (For computation purpose round per unit rates to 2 decimal ploces, eg. 3.54. Round final answers to 0 decmilal places, eq. 45.0001 Cost of soods sold Finished goods inventory 5