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 $970,000 CH291 Chair 10,000 434,000 PS812 Printer stand 30,000 252,000 $1,656,000 On November 30, Swifty's Direct Materials Inventory account totaled $676,000, and its Finished Goods Inventory totaled $3,476,400. Swifty applies manufacturing overhead on the basis of machine hours. The company'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 860,000 machine hours, total manufacturing overhead amounted to $4,294,500, and Cost of Goods Sold was $8,790,250. For the purposes of this problem, ignore year-end disposition of over/under applied overhead. 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 Direct Labor Hours Cost CC723 $197,000 19,000 14,200 $126,400 CH291 $15,100 4,600 4,000 $48,200 PS812 $240,000 24,800 16,300 $212,500 DS444 $258,000 19,000 13,300 $144,000