Deluxe Design Company makes custom furniture. On December 1, there were two jobs in the process, Job 683, with a cost of $14,200 and Job 684 with a cost of $23,500. Jobs 685, 686, and 687 were started during the month of December.
Data on costs added during the month are as follows:

Job #683 Job #684 Job #685 Job #686 Job #687
Direct materials $11,000 $8,000 $31,400 $16,700 $6,000
Direct labor $21,000 $6,000 $12,300 $8,450 $2,500

Overhead is applied to production at the rate of 80% of direct labor cost. Job 685 was completed on December 17. Job 684 was completed on December 21 and the client was billed at cost plus 45%. All other jobs remained in the process.
Required:
A) Determine the amount of overhead to apply to each job for the period. Enter all amounts as positive numbers.
B) Calculate the cost of work-in-process at the end of the month.
C) Calculate the cost of finished goods, assuming that finished goods inventory on December 1st was zero.