Oriole Corporation's fiscal year ends on November 30. The following accounts are found in its job order cost accounting system for the first month f the new fiscal year Other data I 2. 3 4 On December 1, two jobs were in process Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $9.950 and direct labor costs of $15,700. 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 $3.900 and direct labor $5,000, plus manufacturing overhead. All jobs, except for job Nes 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 job finished that was not sold. It had a cost of $4,400. Manufacturing overhead was $1.220 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 26360 (a)Dec. 31 Requisitions 18,950 18,225 8.135 Work in Process Inventory Dec. 1 Beginning balance 25.360 (b) Dec. 31 Jobs completed 60000 31 Direct materials (c) 31 Direct labor 9.000 31 Overhead Dec. 31 Ending balance (e) Dec. 1 Beginning balance 1 31 Completed jobs Finished Goods Inventory () Dec. 31 Cost of goods sold Dec. 31 Ending balance " Factory Labor Dec 31 Factory wages 12.125 Dec. 31 Wages assigned Manufacturing Overhead Dec. 31 Indirect materials 3.500 Dec 31 Overhead applied 31 Indirect labor 00 31 Other overhead 1.345