Sheridan Corporation's fiscal year ends on November $30.$ The following accounts are found in its job order cost accounting system for t he 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 $$11,115$ and combined direct labor costs of $$17,100.$ Overhead was applied at a rate t hat 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 $$4,332$ and direct labor $$5,472,$ 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 $$5,700.$ On December $31,$ Job No$.157$ was the only finished job t hat was not sold. It had a cost of $$4,560.4.$ Manufacturing overhead was $$1,686$ underapplied in December. List the letters $($a$)$ through $($m$)$ and indicate the amount pertaining to each letter.