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 $9,950and 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 $3,900and direct labor $4,900, 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 $5,400. On December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4,600.4.Manufacturing overhead was $1,595underapplied in December.

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

Raw Materials Inventory

Dec. 1Beginning balance(a)Dec. 31Requisitions18,55031Purchases18,625Dec. 31Ending balance8,545

Work in Process Inventory

Dec. 1Beginning balance(b)Dec. 31Jobs completed(f)31Direct materials(c)31Direct labor8,90031Overhead(d)Dec. 31Ending balance(e)

Finished Goods Inventory

Dec. 1Beginning balance(g)Dec. 31Cost of goods sold(i)31Completed jobs(h)Dec. 31Ending balance(j)

Factory Labor

Dec. 31Factory wages12,225Dec. 31Wages assigned(k)

Manufacturing Overhead

Dec. 31Indirect materials3,200Dec. 31Overhead applied(m)31Indirect labor(l)31Other overhead1,745