Coronado and Associates, a CPA firm, uses job order costing to capture the costs of its auditjobs. Therewere no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November Waters Inc. Bayfield Inc Renolds Inc. $500 Direct materials $710 $230 $5.500 $7,700 $3475 Auditor labor costs Auditor hours 76 91 49 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $57 per auditor hour. The Waters Incjob is the only incomplete job at the end of November. Actual overhead for the month was $12,600 (a) Determine the cost of each job. Cost $ Waters Renolds $ Bayfield $ (b) Indicate the balance of the Service Contracts in Process account at the end of November. $ Balance in service contracts in process account (c) Calculate the ending balance of the Operating Overhead account for November. Balance in operating overhead account