Phillips Corporation's fiscal year ends on November 30 . The following Other data: 1. On December 1, two jobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $9,750 and combined direct labor costs of $15,000. Overhead was applied at a rate that was 75% of direct labor cost. 2. 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 $3,800 and direct labor $4,800, plus manufacturing overhead. All jobs, except for Job No. 158, were completed in December. 3. On December 1, Job No. 153 was in the finished goods warehouse. It had a total cost of $5,000. On December 31, Job No. 157 was the only finished job that was not sold. It had a cost of $4,000. 4. Manufacturing overhead was $1,470 underapplied in December. Instructions List the letters (a) through (m) and indicate the amount pertaining to each letter