Vaughn, Inc. , manufactures ergonomically designed computer furniture Vaughn uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: Job No. CC723 CH291 Units 40,000 Item Computer caddy Chair Printer stand Accumulated Cost $ 900,000 434,000 264,000 10,000 P5812 27.000 $ 1,598,000 On November 30, Vaughn's Direct Materials Inventory account totaled $ 698,000, and its Finished Goods Inventory totaled $ 3.466,400. Vaughn applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $ 4,900.000, and the company planned to use 980,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 870,000 machine hours, total manufacturing overhead amounted to $ 4.274,500, and Cost of Goods Sold was $ 8,770,250. For the purposes of this problem, ignore year-end disposition of over/under applied overhead. Vaughn purchased $ 638,000 in direct materials in December and incurred the following costs for jobs in process that month: Job No. Materials Machine Direct Labor Direct Labor Issued Hours Hours Cost $ 190.000 16,000 14,100 $ 124,400 $ 13,800 4,400 3.900 $49.200 C0723 CH291 PS812 $ 214,000 20.600 14.300 $ 208,500 D$444 $ 259.000 18,000 15,600 $ 149,000 Job No. Item Units CC723 Computer caddy 40,000 CH291 Chair 10,000 D$444 Desk 6,000 (a) Calculate the total cost of each of the four jobs worked on in December CC723 CH291 PS812 DS444 Total Cost 5 (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