Phillips 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. On December 1, two jobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $9,950 and direct 2. 3. labor costs of $15,200. 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 $4,300 and direct labor $5,000, 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 $5,200. On December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4,400 4. Manufacturing overhead was $1,620 underapplied in December List the letters (a) through (m) and indicate the amount pertaining to each letten Raw Materials Inventory Dec. 1 Beginning balance (a) Dec. 31 Requisitions 18,250 31 Purchases 18,525 8,315 Dec. 31 Ending balance Work in Process Inventory Dec. 1 Beginning balance (b) Dec. 31 Jobs completed 31 Direct materials 31 Direct labor 31 Overhead 9,000 Dec. 31 Ending balance Finished Goods Inventory Dec. 1 Beginning balance (g) Dec. 31 Cost of goods sold 31 Completed jobs Dec. 31 Ending balance Factory Labor Dec. 31 Factory wages 12,225 Dec. 31 Wages assigned Manufacturing Overhead Dec. 31 Indirect materials 3,500 Dec. 31 Overhead applied 31 Indirect labor 31 Other overhead 1,645