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: Job No. Item Units Accumulated Cost CC723 Computer caddy 20,000 $505,050 CH291 Chair 12,000 239,810 PS812 Printer stand 22,000 138,000 $882,860 On November 30, Swifty's Direct Materials Inventory account totaled $131,000, and its Finished Goods Inventory totaled $532,000. Swifty applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $1,890,000, and the company planned to use 126,000 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. Swifty 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 $115,200 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