Don Lleberman and Assoclates, a CPA firm, uses job order costing to capture the costs of Its audlt jobs. There were no audlt jobs in

process at the beginning of November. Listed below are data concerning the three audlt jobs worked on durlng November..

Overhead costs are applied to jobs on the basls of auditor hours, and the predetermined overhead rate is $$55$ per auditor hour. The

Sherldan Inc. job ls the only Incomplete job at the end of November. A$.$ctual overhead for the month was $$13,800.$

$(2)$ Determine the cost of each job.

$($b$)$ Indlcate the balance of the Service Contracts In Process account at the end of November.

Balance in service contracts in process account

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