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.

		Sheridan Inc.		Sunland Inc.		Carla Vista Inc.
Direct materials		$610		$470		$280
Auditor labor costs		$6,000		$7,600		$3,575
Auditor hours		74		91		49

Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $55 per auditor hour. The Sheridan Inc. job is the only incomplete job at the end of November. Actual overhead for the month was $13,800. (a) Determine the cost of each job.

		Cost
Sheridan		$enter a dollar amount
Sunland		$enter a dollar amount
Carla Vista		$enter a dollar amount

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

Balance in service contracts in process account

$enter the balance in service contracts in process account in dollars

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

Balance in operating overhead account

$enter a dollar amount select an option CrDr