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: 1. 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. 2. 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. 3. 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. 4. Manufacturing overhead was $1,896 underapplied in December. List the letters (a) through (m) and indicate the amount pertaining to each letter. Finished Goods Inventory Dec. 1 Beginning balance (g) Dec. 31 Cost of goods sold (i) \begin{tabular}{l|l|l} 31 Jobs completed & (h) & \\ \hline Dec. 31 Ending balance & 5120 (j) & \end{tabular} Factory Labor (k) Manufacturing Overhead Dec. 31 Indirect materials 3,712 Dec. 31 Overhead applied (m) 31 Indirect labor (l) 31 Other overhead 1,596