Problem 4-28 Your answer is incorrect. Try again. Sunland, Inc. manufactures ergonomically designed computer furniture. Sunland uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs ob No. CC723 CH291 Chai PS812 Printer stand Item Units Accumulated Cost Computer caddy 20,000 20,000 27,000 $980,000 440,000 269,000 $1,689,000 On November 30, Sunland's Raw Materials Inventory account totaled $698,000, and its Finished Goods Inventory totaled $3,456,400. Sunland 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 880,000 machine hours, total manufacturing overhead amounted to $4,284,500, and Cost of Goods Sold was $8,790,250. For the pursposes of this problem, ignore year-end disposition of over /under applied overhead Sunland purchased $648,000 in raw materials in December and incurred the following costs for jobs in process that month: Materials Machine Direct Labor Direct Labor ob No. Issued CC723 CH291 PS812 DS444 Hours Hours Cost $165,000 $16,500 $239,000 $259,000 15,000 4,400 19,500 16,000 13,200 4,000 14,300 13,900 $127,400 $44,200 $222,500 $146,000 The following jobs were completed in December and transferred to the Finished Goods Inventory: Units CC723 Computer caddy 20,000 20,000 7,000 Job No. Item CH291 Chair DS444 Desk