Spivey Company's fiscal year ends on June 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 July 1, two jobs were in process: Job No. 4085 and Job No. 4086, with costs of $19,000 and $8, 200, respectively. 2. During July, Job Nos. 4087, 4088, and 4089 were started. On July 31, only Job No. 4089 was unfinished. This job had charges for direct materials of $2,000 and direct labour of $1, 500, plus manufacturing overhead. Manufacturing overhead was applied at the rate of 130% of direct labour cost. 3. On July 1, Job No. 4084, costing $135,000, was in the finished goods warehouse. On July 31, Job No. 4088, costing $143,000, was in finished goods. 4. Overhead was $3,000 under-applied in July. List the letters (a) through (n) and indicate the amount pertaining to each letter. Show calculations