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 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 $ 10,725 and combined direct labor costs of $ 16,500. 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 $4.180 and direct labor $5,280, 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 $5.500. On December 31, Job No. 157 was the only finished job that was not sold. It had a cost of $4,400. Manufacturing overhead was $ 1.626 underapplied in December, 3. List the letters (a) through (m) and indicate the amount pertaining to each letter. Raw Materials Inventory (a) Dec 31 Requisitions 18.535 Dec. 1 Beginning balance 31 Purchases Dec 31 Ending balance 18.955 8.780 Work in Process Inventory (b) Dec. 31 Jobs completed Dec 1 Beginning balance (c) 31 Direct materials 31 Direct labor 31 Overhead 9.240 (d) Dec 31 Ending balance le) Finished Goods Inventory Dec. 1 Beginning balance (g) Dec 31 Cost of goods sold 31 Jobs completed (h) Fur 10,00 Dec. 31 Ending balance 8.780 Work in Process Inventory Dec. 1 Beginning balance (b) Dec. 31 Jobs completed 31 Direct materials (c) 31 Direct labor 9.240 31 Overhead (d) Dec. 31 Ending balance (e) Finished Goods Inventory Dec. 1 Beginning balance (8) Dec 31 Cost of goods sold 31 Jobs completed (h) Dec 31 Ending balance C) Factory Labor Dec 31 Factory wages 13,235 Dec. 31 Wages assigned (k) Manufacturing Overhead Dec. 31 Indirect materials 3,190 Dec 31 Overhead applied 31 Indirect labor (0) 31 Other overhead 1.371