Other data:

On December $1,$ two jobs were in process: Job No$.154$ and Job No$.155.$ These jobs had comblned direct materlals costs of

$$7,800$ and combined direct labor costs of $$12,000.$ Overhead was applled at a rate that was $75\%6$ of direct labor cost

Durling December, Job Nos. $156,157,$ and $158$ were started. On December $31,$ Job No$.158$ was unfinlshed. Thls job had

charges for direct materlals $$3,040$ and direct labor $$3,840,$ plus manufacturing overhead. All Jobs, except for Job No$.158,$

were completed In December.

On December $1,$ Job No$.153$ was In the finlshed goods warehouse It had a total cost of $$4,000.$ On December $31,$ Job No$.157$

was the only finlshed job that was not sold It had a cost of $$3,200.$

Manufacturing overhead was $$1,176$ underapplled in December.

Llst the letters $($a$)$ through $(m)$ and Indicate the amount pertalning to each letter.