(A) determine the cost of each job

(B) indicate the balance of Service Contracts in Prosess account at the end of November

(C) calculate the ending balance of the operating overhead account for November

E15-12 Don Lieberman and Associates, a cPA firm, uses job order costing to the capture costs of its audit jobs. There were no audit jobs in process at the beginning of November ts. Listed below are data concerning the three audit jobs conducted during November. Brian Mike Direct materials $600 $400 $200 Auditor labor costs $5,400 $6,600 $3,375 Auditor hours. 45 overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $50 per auditor hour The Lynn job is the only incomplete job at the end of November. Actual overhead for the month was $11,000. Instructions (a) Determine the cost of each job 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