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 $9,850 and direct labor costs of $17,100. 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 $4,500 and direct labor $5,400, 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 $5,200. 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 $1,345 underapplied in December. List the letters (a) through (m) and indicate the amount pertaining to each letter. Dec. 1 Beginning balance 31 Purchases Dec. 31 Ending balance Raw Materials Inventory (a) Dec. 31 Requisitions 17,550 17,725 8,135 Dec. 1 Beginning balance 31 Direct materials 31 Direct labor 31 Overhead Dec. 31 Ending balance Dec. 1 Beginning balance 31 Completed jobs Dec. 31 Ending balance Work in Process Inventory (b) Dec. 31 Jobs completed (c) 9.100 (d) (e) Finished Goods Inventory (g) Dec. 31 Cost of goods sold (i) (h) Factory Labor Dec. 31 Factory wages 12,225 Dec. 31 Wages assigned Dec. 31 Indirect materials Manufacturing Overhead 3,400 Dec. 31 Overhead applied 31 Indirect labor (1) 31 Other overhead 1,645 (k) (m)