August Test Systems manufactures automated test systems that perform quality inspections during and at the completion of the manufacturing process. As most manufacturing processes are unique, Augusta's test equipment is designed to customer specifications and each system has a selling price in excess of $300,000. The company uses a job-order cost system based out of full absorption of actual costs and applies overhead on the basis of machine hours using a predetermined overhead rate. For the fiscal year ended November 30 budgeted manufacturing overhead was $1,960,000, and the expected activity level was 98,000 machine hours. Data regarding several jobs at Augusta are presented below. By the end of November all jobs but RX-115 were completed, and all jobs had been delivered to customers with the exception of SL-205. Determine Finished Goods Inventor November 30., Compute the cost of the goods manufactured for November, compute the cost of Goods sold for November, Determine the balance in Work in Process Inventory on November 30.

Job Balance 10/31 Direct Materials Direct Labor Machine Hours

XJ-107 $118,600 $4,0 $8,400 150

ST-211 121,450 2,500 12,160 300

XD-108 21,800 86,400 36,650 3,100

SL-205 34,350 71,800 32,175 2,700

RX-115 18,990 21,845 1,400