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Problem 15-5A Rodman 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 $9,900 and 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 3. On December 1, Job No. 153 was in the finished goods warehouse. It had a total cost of $5,600. On December 31, Job No. 157 was the only 4. Manufacturing overhead was $215 overapplied in December List the letters (a) through (m) and indicate the amount pertaining to each letter direct labor costs of $16,600. Overhead was applied at a rate that was 75% of direct labor cost. materials $4,400 and direct labor $5,300, plus manufacturing overhead. All jobs, except for Job No. 158, were completed in December job finished that was not sold. It had a cost of $4,400 Raw Materials Inventory Beginning balance Dec. 1 Dec. 31 Requisitions 18,600 31 Purchases 19,880 Dec. Ending balance 8,430 Work in P Inventory Beginning balance ec. Dec. 31 Jobs completed 31 Direct materials 31 Direct labor 31 Overhead 9,300 Dec