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 Na 154 and Job No. 155. These jobs had combined direct materials costs of 9,850 and direct labor costs of $ 16,100 Overhead was applied at a rate that was 75% of o 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 $ 4400 and direct labor $5,200, plus manufacturing overhead. Al 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 cent of $5,300. On December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4600 4. Marufacturing overhead was $1.695 underapplied in December List the letters () through m) and indicate the amount pertaining to each letter Raw Materials Inventory Dec 1 Beginning balance 7780 Dec 31 Requisitions 17850 18.325 31 Purches Dec 31 Ending balance 1.255 Work in Process inventory Work in Process Inventory Dec. 1 Beginning balance 38025 (b) Dec 31 Jobs completed 57950 in 31 Direct materials 17850 31 Direct labor 8,900 31 Overhead 6675 (d) Dec 31 Ending balance 13500 le) Finished Goods Inventory Dec 1 Beginning balance 5300 Dec 31 Cost of goods sold 58650 (0) 31 Completed jobs 63250 (h) Dec 31 Ending balance 4600 Factory Labor Dec 31 Factory wages 12.125 Dec 31 Wages assigned 8900 Finished Goods Inventory Dec. 1 Beginning balance 5300 ) Dec 31 Cost of goods sold 58650 60 31 Completed jobs 63250 ch) Dec 31 Ending balance 4600 Factory Labor 12,125 Dec 31 Wages assigned Dec. 31 Factory wages 8900 (k) Manufacturing Overhead 3,300 Dec 31 Overhead applied Dec 31 Indirect materials 6675 (m) 31 Indirect labor 3225 (1) 31 Other overhead 1,845