Don Lieberman and Associates, a CPA firm, uses job order costing to capture the costs of its audit jobs. There were no sudd jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November Direct materials Auditor labor costs Auditor hours Waterway Inc. Oriole Inc. Sheffield Inc. $690 $5,600 77 $480 $6,900 09 $250 $3,675 46 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rates 557 per auditor hour. The Waterway job is the only incomplete job at the end of November. Actual overhead for the month was $12,700, (a) Determine the cost of each job. Waterway $ Cost Oriole Sheffield $ (b) Indicate the balance of the Service Contracts in Process account at the end of November Balance in service contracts in process account (c) Calculate the ending balance of the Operating Overhead account for November Balance in operating overhead account