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 On December 1, two jobs were in process fob No 154 and Job No. 155. These jobs had combined direct materials costs of 39,850 and direct labor costs of $15.800 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 material $4,200 and direct labor $5.000, plus manufacturing overhead. All jobs, except for Job No 152 were completed in December On December 1, Job No 153 was in the finished goods warehouse. It had a total cost of $5.300 on December 31, Job No 157 was the only job finished that was not sold. It had a cost of $4,100 Manufacturing overhead was $1,045 underapplied in December 3. 4. List the letters (a) through tim) and indicate the amount pertaining to each letter. Raw Materials tyventory Dec. 1 Beginning balance 3450 Dec. 31 Requisitions 18.050 31 Purchases 17.825 Dec. 31 Ending balance 8.225 Work In Process Inventory Dec. 1 Beginning balance 37500 Dec 31 Jobs completed 31 Direct materials 1050 31 Direct labor 9.100 31 Overhead 25 un Dec. 31 Ending balance 15050 el Finished Goods Inventory Dec 1 Beginning balance Sood Dec.31 Cost of goods sold 31 Completed jobs 51425 Dec 31 Ending balance 300 Factory Labor Dec 31 Factory wages 12.125 Dec 31 Wages assigned Manufacturing Overhead Dec 31 Indirecte 3,000 Dec. 31 Overhead applied 21 director 3005 00 31 Other verhead 1545