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 $9,950 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 $4,200 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 $5,400. On December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4,100. 4. Manufacturing overhead was $1,145 underapplied in December 17,650 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 31 Purchases 19,125 Dec. 31 Ending balance 8,155 Work in Process Inventory Dec. 1 Beginning balance (b) Dec 31 Jobs completed 31 Direct materials 31 Direct labor 31 Overhead 9,100 Dec. 31 Ending balance Finished Goods Inventory (9) Dec. 31 Cost of goods sold Dec. 1 Beginning balance 31 Completed jobs () Dec. 31 Ending balance 8:20 PM Dec. 31 Ending balance 8,1551 Work in Process Inventory (6) Dec 31 Jobs completed Dec. 1 Beginning balance 31 Direct materials 31 Direct labor 31 Overhead 9,100 Dec. 31 Ending balance Finished Goods Inventory 1) Dec 31 Cost of goods sold (1) Dec. 1 Beginning balance 31 Completed jobs Dec 31 Ending balance 3 Dec 31 Factory wages Factory Labor 12,225 Dec 31 Wages assigned Manufacturing Overhead 3,000 Dec, 31 Overhead applied E Dec. 31 Indirect materials 31 Indirect labor 31 Other overhead Click if you would like to Show Work for this question: Open Show Work