Other data: 1. On July 1, two jobs were in process: Job No. 4085 and Job No. 4086, with costs of $19,200 and $13,650, 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 $2,120 and direct labour of $1,560, plus manufacturing overhead. Manufacturing overhead was applied at the rate of 125% of direct labour cost. 3. On July 1 , Job No. 4084 , costing $145,500, was in the finished goods warehouse. On July 31 , Job No. 4088 , costing $138,000, was in finished goods. 4. Overhead was $3,100 under-applied in July. Blossom 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: Indicate the amount pertaining to each letter. (a) $ (b) $ (c) $ (d) $ (e) $ (f) $ (g) $ (h) $ (i) $ (j) $ (k) $ (I) $ (m) $ (n) $ Finished Goods Inventory \begin{tabular}{lll|ll} July 1 & Beginningbalance & (h) & July 31 Cost of goods sold (j) \\ 31Jobscompleted & (i) & \\ \hline July 31Endingbalance & (k) & \end{tabular} Factory Labour July 31 Factory wages (I) July 31 Wages assigned (m) Manufacturing Overhead July 31 Indirect materials 8,000 July 31 Overhead applied 114,500 31 Indirect labour 15,200 (n)