AP Don Lieberman and Associates, an accounting firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November. Lynn Brian Mike Direct materials 600 400 200 Auditor labor costs 5,400 6,600 3,375 Auditor hours 45 72 88 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. 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