P20-SA Corporation's fiscal year ends on November 30. The following accounts Anaboe manufacturing are found in its job order cost system of the new fiscal accounts and determine accounting for the first month year. missing amounts. Raw Materials Inventory Dec. 1 Beginning balance (a) Dec. 31 Requisitions 31 Purchases 16,850 Dec. 31 Ending balance 7,975 l Work in Process Invento Dec. 1 Beginning balance (b) Dec. 31 Jobs completed 31 Direct materials (c) 31 Direct labor 8,400 31 Overhead (d) Dec. 31 Ending balance (e) Finished Goods Inventory Dec. 1 Beginning balance (g) Dec. 31 Cost of goods sold 31 Completed jobs (h) Dec. 31 Ending balance Factory Labor 12,025 Dec. 31 Wages assigned Dec. 31 Factory wages Manufacturing overhead Dec. 31 Indirect materials 2,900 Dec. 31 overhead applied (m) 31 Indirect labor 1,245 31 other overhead