Current Attempt in Progress Phillips 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 L 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 $9.950 and direct labor costs of $15,200. 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 $3,900 and direct labor $4,900, 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 $5,400 On December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4,600 Manufacturing overhead was $1,595 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 Raw Materials Inventory (Dec. 31 Requisitions 18,550 18,625 8.545 Dec. 1 Beginning balance 31 Direct materials 31 Direct labor- 31 Overhead Work in Process Inventory (b) Dec 31 Jobs completed 8,500 (d) Dec 31 Ending balance led Dec 31 Cost of goods sold 00 N Dec. 1 Beginning balance 31 Completed jobs Dec 31 Ending balance Finished Goods Inventory 0 Factory Labor Dec 31 Factory wages 12225 Dec 31 Wages assigned Manufacturing Overhead Dec 31 indirect materials 3200 Dec 31 Overhead appled 31 Indirect labor D 0 bud