Don Lieberman and Associates, 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 Waters Inc. Renolds Inc. Bayfield Inc. Direct materials $710 $470 5230 Auditor labor costs $6.000 56.800 $4.075 Auditor hours Overhead costs are applied to jobs on the basis of auditor hours and the predetermined overhead rate is $57 per auditor hour. The Waters job is the only incomplete job at the end of November. Actual overhead for the month was $13.100 (a) Determine the cost of each job. Cost Waters $ 7186 Renolds $ Bayfield $ (b) indicate the balance of the Service Contracts in Process account at the end of November Balance in service contracts in process account 5 1 5754 Ic) Calculate the ending balance of the Operating Overhead count for November Balance in operating overhead account C 7 0 C