Phillips Corporations 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 labor costs of $15,600. 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 $4,100 and direct labor $5,300, 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 $5,500. On December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4,200.
4.		Manufacturing overhead was $1,220 underapplied in December.

List the letters (a) through (m) and indicate the amount pertaining to each letter.

Raw Materials Inventory Dec. 1 Beginning balance Requisitions 6590 (a) Dec. 31 17,250 31 Purchases 18,825 Dec. 31 Ending balance 8,165 Work in Process Inventory (b) Dec. 31 Dec. 1 Beginning balance Jobs completed (f) 31 Direct materials 13850 (c) 31 Direct labor 9,000 31 Overhead 3975 (d) Dec. 31 Ending balance (e) Finished Goods Inventory (g) Dec. 31 Dec. 1 Beginning balance Cost of goods sold (i) 31 Completed jobs (h) Dec. 31 Ending balance Factory Labor Factory wages 12,125 Wages assigned (k) Dec. 31 Dec. 31 Manufacturing Overhead Overhead applied (m) Dec. 31 Indirect materials 3,400 Dec. 31 31 Indirect labor 31 Other overhead 1,445