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Phillips Corporation's escalycar 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: 22 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 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 $4.000 and direct labor $5,100 plus manufacturing overhead. All jobs except for Job No. 158 were completed in December: 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 $4.100. Manufacturing overhead was $745 underapplied in December, List the letters (a) through (m) and indicate the amount pertaining to each letter Raw Materials Inventory (a) Dec 31 Requisitions 18,350 Dec 1 Beginning balance 131 Purchases Dec 31 Ending balance 19325 8,205 Work in Process Inventory (b) Dec 31 Jobs completed 0 Dec 1 Beginning balance 31 Direct materials ( 31 Direct labor 9.100 31 Overhead d) le) Dec. 31 Ending balance Finished Goods Inventory (6) Dec 31 cast of goods sold Dedi Beginning balance 31 Completed jobs th) Dec 31 Ending balance 0) Factory Labor 12 125 Dec 31 Dec 31 Factory wages Wages assigned I ik) Manufacturing Overhead 3,200 Dec. 31 Overhead applied Dec 31 Indirect materials (m) 31 Indirect labor D) 31 Other overhead 1345