Carla Vista Corporation's fiscal year ends on November 30. The following accounts are found in its job order cost accounting system for the first month of the new fiscal year Other data: 1. On December 1, two jobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $11.505 and combined direct labor costs of $17,700. Overhead was applied at a rate that was 75% of direct labor cost 2. 3. During December, Job Nos. 156, 157, and 158 were started. On December 31, Job No. 158 was unfinished. This job had charges for direct materials $4,484 and direct labor $5,664, plus manufacturing overhead. All jobs, except for Job No. 158, were completed in December. On December 1. Job No. 153 was in the finished goods warehouse. It had a total cost of $5,900. On December 31, Job No. 157 was the only finished job that was not sold. It had a cost of $4,720. Manufacturing overhead was $1,746 underapplied in December. List the letters (a) through (m) and indicate the amount pertaining to each letter. Dec. 1 Beginning balance 31 Purchases Dec. 31 Ending balance Raw Materials Inventory 8968 (a) Dec. 31 Requisitions 19.883 20.335 9,420 Work in Process Inventory Dec. 1 Beginning balance 42480 (b) Dec. 31 Jobs completed (f) 31 Direct materials 16461 (c) 31 Direct labor 31 Overhead Dec. 31 Ending balance 9,912 7434 (d) (e) 4 Finished Goods Inventory Dec. 31 Cost of goods sold Dec. 1 Beginning balance 5900 (g) 31 Jobs completed (h) Dec. 31 Ending balance 4720 (j) Factory Labor Dec. 31 Factory wages 14,199 Dec. 31 Wages assigned 9912 (k) Manufacturing Overhead Dec. 31 Indirect materials 3,422 Dec. 31 Overhead applied 5688 31 Indirect labor (1) 31 Other overhead 1,471 (m) D