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. 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 $7.995 and combined direct labor costs of $12300. Overhead was applied at a rate that was 75% of directlabor cost. 2. During December, Job Nos. 156. 157, and 158 werestarted. On December 31, Job No. 158 was unfinished. This job had charges for direct materlals $3,116 and dirsct labor $3,936, plus manufacturing overhead. All jobs, except for Job Na. 158. were completed in December. 3. On December 1. Job No. 153 wag in the finished goods warehouse. It had a total cost of 54,100 . On December 31 , Job Na. 157 was the only finished job that was not sold . It had a cost of 53,280 . 4. Manufacturing overhaad was $1,206 underappled in December. List the letters (a) through (m) and indicate the amount pertaining to each letter. Finished Goods Inventory Dec 1 Beginning balance (e) Dec. 31 Cost of goods sold (i) 31 Jobs completed Dec.31 Ending balance. (h) Factory Labor Dece31 Factorywages. 9.861 Dec.31 Wages absigned (k) Manufacturing Overhead Dec.31 Indirect materials 2.378 Dec.31 Overheadapplied (m) 31 Indirect labor 31 Other ovarhead 1.021