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 $15,200. 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 $4,400 and direct labor $5,200, 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 $4,300. 4. Manufacturing overhead was $1,145 underapplied in December.

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

Raw Materials Inventory Dec. 1 Beginning balance [Entry field with correct answer] (a) Dec. 31 Requisitions 18,950 31 Purchases 18,025 Dec. 31 Ending balance 8,125

Work in Process Inventory Dec. 1 Beginning balance [Entry field with correct answer] (b) Dec. 31 Jobs completed [Entry field with incorrect answer] (f) 31 Direct materials [Entry field with correct answer] (c) 31 Direct labor 9,100 31 Overhead [Entry field with correct answer] (d) Dec. 31 Ending balance [Entry field with correct answer] (e)

Finished Goods Inventory Dec. 1 Beginning balance [Entry field with correct answer] (g) Dec. 31 Cost of goods sold [Entry field with incorrect answer] (i) 31 Completed jobs [Entry field with incorrect answer] (h) Dec. 31 Ending balance [Entry field with correct answer] (j)

Factory Labor Dec. 31 Factory wages 12,225 Dec. 31 Wages assigned [Entry field with correct answer] (k)

Manufacturing Overhead Dec. 31 Indirect materials 3,300 Dec. 31 Overhead applied [Entry field with correct answer] (m) 31 Indirect labor [Entry field with correct answer] (l) 31 Other overhead 1,545