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 PS812 Item Units Accumulated Cost Computer caddy Chair Printer stand 20,000 $504,050 12,000 246,850 22,000 133,000 $883,900 On November 30, Vaughn's Raw Materials Inventory account totaled $141,000, and its Finished Goods Inventory totaled $536,000. Vaughn applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $1,804,000, and the company planned to use 164,000 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.