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: 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 3. 4. List the letters (a) through (m) and indicate the amount pertaining to each letter, Raw Materials Inventory Dec 1 Beginning balance (a) Dec 31 Requisitions 18,198 31 Purchases 18,610 Dec 21 Ending balance 8.620 Dec. 1 Beginning balance (a) Dec 31 Requisitions 18,198 31 Purchases 18.610 Dec. 31 Ending balance 8,620 Work in Process Inventory Dec. 1 Beginning balance (b) Dec 31 Jobs completed (0) 31 Direct materials (c) 31 Direct labor 9,072 31 Overhead (d) Dec.31 Ending balance (e) Finished Goods Inventory Dec. 1 Beginning balance (e) Dec. 31 Cost of goods sold 31 Jobs completed (h) Dec 31 Ending balance 02 Finished Goods Inventory Dec. 1 Beginning balance (8) Dec 31 Cost of goods sold 0 31 Jobs completed (h) Dec. 31 Ending balance 0) Factory Labor Dec 31 Factory wages 12,994 Dec 31 Wages assigned (k) Manufacturing Overhead Dec 31 Indirect materials 3,132 Dec. 31 Overhead applied (m) 31 Indirect labor 00) 31 Other overhead 1,346