Phillips Corporations 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 $16,100. 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 $4,400 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 $5,300. 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 $1,695 underapplied in December.

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

Raw Materials Inventory Dec. 1 Bezinnins balance aDec 31 Raquisitions 17,850 18,325 Ending balancs Work in Process Inventory Dac. 1 Bazinning balanca 1 Baginning 1f) 1 Diract mataria 31 Diractlabor 1 Overhaad Dac 31 Ending balanca 8,900 Finished Goods lInventory Dac. 1 Bazinning balanca Dec 31 Cost of goods sold 31 Compstadjobs Dac 31 Ending balance Factory Labor Dsc 31 Factorywa 31 Wasas assignad Dec 31 Indiract materials 3,300 31 Ovarhaadapplisd 1 Indiractlabor 31 Othar overhaad eTextbook and Media