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 2 On December 1. twojobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $9,850 and direct labor costs of $15.300 Overhead was applied at a rate that was 75% of direct tabor costi 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 $4.400 and direct labor $5.000, 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 $5.200 on December 31, Job No. 157 was the only job finished that was not sold, it had a cost of $4.200, Manufacturing overhead was $1.295 underapplied in December, 3 List the letters (a) through (m) and indicate the amount pertaining to each letter. Requisitions 18,350 Dec. 1 Beginning balance 31 Purchases Dec 31 Ending balance Raw Materials Inventory 8430 (a) Dec. 31 18,125 8,205 Work In Process Inventory 36625 (h) Dec. 31 Jobs completed Dec. 1 Beginning balance 31 Direct materials 31 Direct labor 31 Overhead Dec 31 Ending balance 8.900 (d) le) Finished Goods Inventory () Dec 31 Cost of goods sold Dec. 1 Beginning balance th) 31 Completed jobs Dec 31 Ending balance 0 Dec 31 Factory wages Factory Labor Dec 31 Wages assigned 12.225 Ik) Manufacturing Overhead 3,000 Dec 31 Overhead applied Dec. 31 Indirect materials Im 00 31 Indirect labor 31 Other overhead 1,645