A CPA firm uses job order costing to capture the costs of its audit obs. There were no audit jobs in process at the beginning of Novemeber. Listed below are data concerning the three audit jobs conducted during November.

	Winick Inc	Ray Inc	Boise inc
Direct materials	$710	$440	$230
Auditor labor costs	$6,000	$7,000	$4,075
Auditor hours	78	93	48

Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $55 per auditor hour. The Winick job is the only incomplete job at the end of November. Actual overhead for the month was $12,800

A. Determine the cost of each job

B. Indicate the balance of the service contracts in process account at the end of November

C. Calculate the ending balance of the operating overhead account for November

Please clearly explain each step