Cullumber Corporation's fiscal year ends on November 30. The foltowing accounts are found in its fob order cost accountion systemt for the furst month of the new fiscal year. Other data: 1. On Decermber 1, twojobs were in process: Job No 154 and Job No. 155. These jots had combined arect materiah chich of $18.190 and combined direct labor costs of $12.600. Overhead was applied at a rate that was 75N of drect labor cost. 2. During December. Job Nos 156. 157, and 158 were started, On December J1. Job tia 158 wh unfriahed, this ob had charges for direct materiali 32.192 and direct laber 94.032, plus manufacturing overhead. Alljobs exsent for job No 15%. were completed in December. 3. On December 1. Job No. 153 was in the finwhed goods warchosise it had atata cent of 54.200 On Decenber 21 dob Nab 157 was the only finithed job that was not sold. it had a cost of $3360. 4. Manufacturing overhead was 51.273 underapplaed in December. List the betters (a) through (r) and indicate the amoint pertaining to eichictter. List the letters (a) through (m) and indicate the amount pertaining to each letter