Ivanhoe Corporation's fiscal year ends on November 30. The following accounts are found in its job order cost accounting system for the first month of the new fiscal year. Other data: 1. 2. 3. A On December 1, two jobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $10,530 and combined direct labor costs of $16,200. Overhead was applied at a rate that was 75% of direct labor cost. During December, Job Nos. 156, 157, and 158 were started. On December 31. Job No. 158 was unfinished. This job had charges for direct materials $4,104 and direct labor $5.184, plus manufacturing overhead. All jobs, except for Job No. 158 were completed in December. On December 1. Job No. 153 was in the finished goods warehouse. It had a total cost of $5.400. On December 31. Job No. 157 was the only finished job that was not sold. It had a cost of $4,320 Manufacturing overhead was $1.596 underapplied in December. List the letters (a) through (m) and indicate the amount pertaining to each letter. Dec. 1 Beginning balance 31 Purchases Dec. 31 Ending balance Raw Materials Inventory (a) Dec. 31 Requisitions 18.198 18,610 8,620 Work in Process Inventory Dec. 1 Beginning balance (b) Dec. 31 Jobs completed (f) 31 Direct materials (c) 31 Direct labor 9.072 31 Overhead (d) Dec. 31 Ending balance (e) Dec. 31 Ending balance (e) Dec. 1 Beginning balance 31 Jobs completed Dec. 31 Ending balance Finished Goods Inventory (g) Dec. 31 Cost of goods sold (i) (h) (i) Factory Labor Dec. 31 Factory wages 12.994 94 | Dec. Dec. 31 Wages assigned (k) Manufacturing Overhead Factory Labor Dec. 31 Factory wages 12.994 Dec. 31 Wages assigned Dec. 31 Indirect materials Manufacturing Overhead 3.132 Dec. 31 Overhead applied 31 Indirect labor 31 Other overhead 1,346 (m) (k)