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Vargas Corporation's fiscal year ends on June 30. The following accounts are found in its job-order cost accounting system for the first month of the new fiscal year: Raw Materials Inventory balance 15,000 July 31 Requisitions (a) 31Purchases 91.400 July 31Ending balance (b) July 1 Beginning Work In Process Inventory July Beginning balance July 31Jobs completed (9) (c) 31Direct materials 74,000 31Direct labour (d) 310verhead (e) July 31Ending balance (8) Finished Goods Inventory Beginning July balance July 31Cost of goods sold (1) th) 31Completed jobs (1) July 31Ending balance (k) Factory Labour July 31Factory wages (1) July 31Wages assigned(m) July 31 Indirect Manufacturing Overhead materials 9,000 July 31Overhead applied 114,900 31Indirect labour 15,900 310ther overhead (n) Other data: 1. On July 1, two jobs were in process: Job No. 4085 and Job No. 4086, with costs of $19,800 and $13,350, respectively 2. During July, Jobs 4087.4088, and 4089 were started. On July 31, only Job No. 4089 was unfinished. This job had charges for direct materials of $2,180 and direct labour of $1,560, plus manufacturing overhead. Manufacturing overhead was applied at the rate of 125% of direct labour cost. On July 1, Job No. 4084, costing $145,400, was in the finished goods warehouse. On July 31, Job No. 4088, costing $138,100, was in finished goods. 4. Overhead was $3,250 under-applied in July. 3. Indicate the amount pertaining to each letter. (a) $ (b) $ (c) $ (d) $ (e) $ () (h) $ (0) (0) $ (k) $ (0) $ (m) $ (n) $