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 Brian Mike Direct materials $610 $500 $220 Auditor labor costs $5,620 $7,630 $3,990 Auditor hours 73 93 50 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $57 per auditor hour. The Lynn job is the only incomplete job at the end of November. Actual overhead for the month was $12,380. (a) Determine the cost of each job. Cost Lynn $ Brian $ Mike $ (b) Indicate the balance of the Work in Process account at the end of November. Balance in work in process account $ (c) Calculate the ending balance of the Manufacturing Overhead account for November. Balance in manufacturing overhead account $