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.

Swifty Inc.

Marigold Inc.

Crane Inc.

Direct materials

$$680$ $$470$ $$250$

Auditor labor costs

$$6,500$ $$7,600$ $$3,875$

Auditor hours

$778948$

Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $$53$ per auditor hour. The Swifty job is the only incomplete job at the end of November. Actual overhead for the month was $$12,900.$

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

Cost

Swifty

$enter a dollar amount

Marigold

$enter a dollar amount

Crane

$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 the Balance in operating overhead account in dollars

select between debit and credit