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. Direct materials Auditor labor costs Auditor hours Sheridan Sunland $ $ Sheridan Inc. Carla Vista $ $610 $6,000 74 Cost Sunland Inc. 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. $470 $7,600 91 Carla Vista Inc. Balance in service contracts in process account $ Balance in operating overhead account $ $280 $3,575 49 (b) Indicate the balance of the Service Contracts in Process account at the end of November. (c) Calculate the ending balance of the Operating Overhead account for November.