Crane 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.

Otherdata

On December $1.$ two jobs were in process: Job No$.154$ and Job No$.155.$ These jobs had combined direct materials costs of $$12\mathrm{.}285$ and combined direct labor costs of $$18,900.$ Overhead was applied at a rate that was $75\%$ of direct laber cost.

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 $$4\mathrm{.}788$ and direct labor $$6,048,$ plus manulacturing 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 $$6,300.$ On December $31,$ Job No$.157$ was the only finished job that was not sold. It had a cost of $$5\mathrm{.}040.$

Manufacturing overhead was $$1,866$ underapplied in December.

List the letters $($a$)$ through $(m)$ and indicate the amount pertaining to each letter.

$\backslash$table$[[$Dec $1,$Beginning balance,Raw Materials Inventory,$21\mathrm{.}231],[($a$),$Dec. $31,$Requisitions$],[31,$Purchases,$21\mathrm{.}715,,,],[$Dec$.31,$Ending balance,$10,060,,,]]$

$\backslash$table$[[,,$Work in Process Inventory,$],[$Dec$.1,$Beginning balance,$($b$),$Dec. $31$ Jobs completed$],[31,$Direct materials,$($c$),],[31,$Direct labor,$10\mathrm{.}584,],[31,$Overhead,$($d$),],[$Dec$.31,$Ending bolance,$($c$),]]$

$\backslash$table$[[$Finished Goods Inventory,,$],[$Dec$.1$ Beginning balance,$($g$),$Dec. $31$ Cost of goods sold$],[31$ Jobs completed,$($h$),],[$Dec $31$ Ending balance,$($i$),]]$

$\backslash$table$[[$Dec$.31,$Indirect matorials,$3,654,$Dec. $31$ Overhead applied$],[31,$Indirect labor,$11,],[31,$Other overhead,$1,571,]]$