"Exercise 15-12 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 Lynn BrianMike Direct materials Auditor labor costs Auditor hours $690 $490 $310 5,600 7,600 3,575 50 89 Overhead costs are applied to obs on the basis of auditor hours, and the predetermined overhead rate is $56 per auditor hour. The Lynn ob is the only incomplete ob at the end o November. Actual overhead for the month was $12,400. (a) Determine the cost of each job. Cost Lynn Brian Mike (b) Indicate the balance of the Service Contracts in Process account at the end of November Balance in service contracts in process account (e) Calculate the ending balance of the Operating Overhead account for Novernber Balance in operating overhead account