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. Manufacluring overhead was $1,345 underapplied in December. List the letters (a) through (m) and indicate the amount pertaining to each letter. Requisitions 17,550 Dec 1 Beginning balance 31 Purchases Dec. 31 Ending balance Raw Materials Inventory 7960 (a) Dec. 31 17,725 8.135 Work in Process Inventory (b) Dec. 31 Jobs completed Dec. 1 Beginning balance 31 Direct materials 31 Direct labor 9.100