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 $15,800. 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 $5,100, 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 $5,100. On December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4,500. 4. Manufacturing overhead was $1,120 underapplied in December. List the letters (a) through (m) and indicate the amount pertaining to each letter. Raw Materials Inventory Dec. 1 Beginning balance 9085 (a) Dec. 31 Requisitions 18,850 31 Purchases 17,825 Dec. 31 Ending balance 8,145 Work in Process Inventory Dec. 1 Beginning balance 37500 (b) Dec. 31 Jobs completed 55425 (f) 31 Direct materials 15050 (c) c 31 Direct labor 9,000 31 Overhead 6825 (d) Dec. 31 Ending balance 13050 (e) Finished Goods Inventory Dec. 1 Beginning balance 5000 (g) Dec. 31 Cost of goods sold 56325 (0) 31 Completed jobs 55425 (h) Dec. 31 Ending balance 4100 (j) Factory Labor Dec. 31 Factory wages 12,125 Dec. 31 Wages assigned 12125 (k) Manufacturing Overhead Dec. 31 Indirect materials 3,000 Dec. 31 Overhead applied 6825 (m) 31 Indirect labor 3025 (1) 31 Other overhead 1,745