Don Lieberman and Associates, a CPA firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November.

		Waters Inc.		Renolds Inc.		Bayfield Inc.
Direct materials		$610		$410		$210
Auditor labor costs		$5,500		$6,700		$3,475
Auditor hours		73		89		46

Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $51 per auditor hour. The Waters job is the only incomplete job at the end of November. Actual overhead for the month was $12,100. (a) Determine the cost of each job.

		Cost
Waters		$
Renolds		$
Bayfield		$

(

(c) Calculate the ending balance of the Operating Overhead account for November.