Current Attempt in Progress Carla Vista 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, twojobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $9,360 and combined direct labor costs of $14,400. 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 $3,648 and direct labor $4,608, 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 $4,800. On December 31, Job No. 157 was the only finished job that was not sold. It had a cost of $3,840. 4. Manufacturing overhead was $1,416 underapplied in December. List the letters (a) through (m) and indicate the amount pertaining to each letter. Raw Materials Inventory Dec. 1 Beginning balance (a) Dec. 31 Requisitions 16,176 31 Purchases 16,540 Dec. 31 Ending balance 7,660 Work in Process Inventory Dec. 1 Beginning balance (b) Dec. 31 Jobs completed (f) 31 Direct materials ) (c) 31 Direct labor 8,064 31 Overhead (d) Dec. 31 Ending balance (e) Finished Goods Inventory Dec. 1 Beginning balance (g) Dec. 31 Cost of goods sold (i) 31 Jobs completed (h) Dec. 31 Ending balance (1) Factory Labor Dec. 31 Factory wages 11,548 Dec. 31 Wages assigned (k) Manufacturing Overhead Dec. 31 Indirect materials 2,784 Dec. 31 Overhead applied (m) 31 Indirect labor (0) 31 Other overhead 1,196