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. 2 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 $16.700. 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 $5,300, plus manufacturing overhead. Alljobs, 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 $500. On December 31. Job No. 157 was the only job finished that was not sold. It had a cost of $4 100. Manufacturing overhead was $1.045 underapplied in December 3. 4. List the letters a) through (m) and indicate the amount pertaining to each letter. List the letters (a) through (m) and indicate the amount pertaining to each letter. Raw Materials Inventory Dec. 1 Beginning balance (a) Dec 31 Requisitions 181250 19.125 31 Purchases Dec. 31 Ending balance 8,215 Work in Process Inventory Dec 1 Beginning balance (b) Dec 31 Jobs completed (f) 31 Direct materials 31 Direct labor 9.100 31 Overhead ION Dec 31 Ending balance NEX Finished Goods Inventory Dec 1 Beginning balance TE Dec 01 Cost of goods sold 31 Completed jobs Dec. 31 Ending balance Factory Labor 1129 Dec. 01 Dec. 31 Factory wages Was med th Finished Goods Inventory Dec 31 Cost of goods sold Dec 1 Beginning balance () 31 Completed jobs (h) Dec. 31 Ending balance (1) Factory Labor Dec 31 Factory wages 12.125 Dec 31 Wages assigned k) Manufacturing Overhead Dec 31 Indirect materials 3,400 Dec 31 Overhead applied 31 Indirect labor (1) 31 Other overhead 1.445 e Textbook and Media Assistance Used