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. 3. 4. On December 1, two jobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $8,190 and combined direct labor costs of $12,600. 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 $3,192 and direct labor $4,032, 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 $4,200. On December 31, Job No. 157 was the only finished job that was not sold. It had a cost of $3,360. Manufacturing overhead was $1,236 underapplied in December. List the letters (a) through (m) and indicate the amount pertaining to each letter. Dec. 1 Beginning balance 31 Purchases Dec. 31 Ending balance Dec. 1 Beginning balance 31 Direct materials 31 Direct labor 31 Overhead Dec. 31 Ending balance Raw Materials Inventory (a) Dec. 31 Requisitions 14,154 14,470 6,700 Work in Process Inventory (b) Dec. 31 Jobs completed (f) 7,056 (c) (d) (e) (g) Dec. 31 Cost of goods sold (i) Dec. 1 Beginning balance 31 Jobs completed Dec. 31 Ending balance Finished Goods Inventory (h) (j) Factory Labor Dec. 31 Factory wages 10,102 Dec. 31 Wages assigned Manufacturing Overhead Dec. 31 Indirect materials 2,436 Dec. 31 Overhead applied 31 Indirect labor 31 Other overhead 1,046 (1) (k) (m)