Cullumber Corporations 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 $ 10,335 and combined direct labor costs of $ 15,900. 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 $ 4,028 and direct labor $ 5,088, 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 $ 5,300. On December 31, Job No. 157 was the only finished job that was not sold. It had a cost of $ 4,240.
4.		Manufacturing overhead was $ 1,566 underapplied in December.

Dec. 1	Beginning balance	enter a debit amount	(a)	Dec. 31	Requisitions	17,861
31	Purchases	18,265
Dec. 31	Ending balance	8,460

Work in Process Inventory
Dec. 1	Beginning balance	enter a debit amount	(b)	Dec. 31	Jobs completed	enter a credit amount	(f)
31	Direct materials	enter a debit amount	(c)
31	Direct labor	8,904
31	Overhead	enter a debit amount	(d)
Dec. 31	Ending balance	enter a debit balance	(e)

Finished Goods Inventory
Dec. 1	Beginning balance	enter a debit amount	(g)	Dec. 31	Cost of goods sold	enter a credit amount	(i)
31	Jobs completed	enter a debit amount	(h)
Dec. 31	Ending balance	enter a debit balance	(j)

Factory Labor
Dec. 31	Factory wages	12,753		Dec. 31	Wages assigned	enter a credit amount	(k)

Manufacturing Overhead
Dec. 31	Indirect materials	3,074		Dec. 31	Overhead applied	enter a credit amount	(m)
31	Indirect labor	enter a debit amount	(l)
31	Other overhead	1,321