Don Lieberman and Associates, a CPA firm, uses job order costing to capture the costs of to audit jobs. There were no audit jobs in process at the horning of November. Listed below are data concerning the three audit jobs conducted during November. Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $57 per auditor hour. The Lynn job is the only incomplete job at the end of November. Actual overhead tor the month was $12, 100. (a) Determine the cost of each job. (b) Indicate the balance of the Service Contracts in Process account at the end of November. (c) Calculate the ending balance of the Operating Overhead account for November