Cullumber 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:

On December $1,$ two jobs were in process: Job No$.154$ and Job No$.155.$ These jobs had combined direct materials costs of $$12,480$ and combined direct labor costs of $$19,200.$ Overhead was applied at a rate that was $75\%$ of direct labor 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 $$4,864$ and direct labor $$6,144,$ 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 $$6,400.$ On December $31,$ Job No$.157$ was the only finished job that was not sold. It had a cost of $$5,120.$

Manufacturing overhead was $$1,896$ underapplied in December.

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

Dec. $1$ Beginning balance

$($g$)$

Dec. $31$

Cost of goods sold

Factory Labor

Manufacturing Overhead