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 worked on during November..

Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $$52$ per auditor hour. The

Oriole Inc. job is the only incomplete job at the end of November. Actual overhead for the month was $$13,600.$

$($a$)$ Determine the cost of each job.

$($b$)$ Indicate the balance of the Service Contracts in Process account at the end of November.