The West Shore Furniture Company uses normal job order costing in its only production department. Overhead is applied to jobs by a predetermined rate, which is based on direct labor hours. The company began business on December 1, 2021. The only job started into process during December was Job 1001 . During December, the company purchased direct materials with a total cost of $28,500, but $5,750 of these direct materials were used on Job 1001. The company also charged a total of $25,860 in conversion costs (direct labor and applied overhead) to Job 1001 during December. Job 1001 was NOT finished as of the end of December, and no other jobs were worked on during the month. There was no underapplied or over-applied overhead for December. The following transactions occurred during the year 2022. 1. Estimated overhead for 2022 is $283,475. The estimated direct labor hours for 2022 total 83,375 . 2. Direct materials purchased during 2022 cost a total of $592,000. 3. Direct materials were used on jobs during 2022 as follows: JOB1001JOB1002JOB1003$149,710$247,696$127,340 4. During 2022, there were 25,700 direct labor hours on Job 1001; 38,210 direct labor hours on Job 1002; and 27,440 direct labor hours on Job 1003. The direct labor hours used during 2022 had a rate of $24 per hour. 5. Other costs incurred during 2022 include the following: Factory Depreciation $28,900 Shipping Expense $125,000 Factory Utilities $78,212 Sales Supervisor Salary $200,000 Indirect Labor $103,000 Miscellaneous Overhead $5,525 Indirect Material $84,500 Sales Commissions $300,000 Administrative Exp. \$ 975,000 Factory Small Tool and Equipment Repair Expense $76,390 6. Job 1001 and 1002 were completed during the year. Job 1001 consisted of 10,000 units, and Job 1002 consisted of 15,000 units. 7. 6000 units of Job 100 was sold during 2022 for $250 per unit. Also, 10,000 of the 15,000 units on Job 1002 were sold during 2022 at a price of $150 each. TASKINGS: A. Compute the ending balance in Materials Inventory and Work in