Sunland Corporation's fiscal year ends on November 30. The following accounts are found in its job order cost accounting item for the first month of the new fiscal year. Other data: 1. 2. On December 1, two jobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $11,310 and combined direct labor costs of $17,400. Overhead was applied at arate 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 $4,408 and direct labor $5,568, 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 $5,800. On December 31. Job No. 157 was the only finished job that was not sold. It had a cost of $4,640 Manufacturing overhead was $1.716 underapplied in December. 3 4. List the letters (a) through (m) and indicate the amount pertaining to each letter. Raw Materials Inventory Dec 1 Beginning balance 9701 (a) Dec 31 Requisitions 19.446 31 Purchases 19.990 Dec 31 Ending balance 9.260 Work In Process Inventory Dec. 1 Beginning balance (b) Dec 31 Jobs completed mn 31 Direct materials ic 31 Direct labor 9.744 31 Overhead (d) fe) Dec. 31 Ending balance Finished Goodslaventory Dec, 1 Beginning balance 6) Dec 31 Costa oods sold 00 31 Jobs completed th) Dec 31 Ending balance Factory Labor Dec. 31 IKI Factory wages 13,958 Dec. 31 Wages assigned Manufacturing Overhead ml 3,364 Dec 31 Overhead applied Dec 31 Indirect materials 31 Indirect labor 1.446 31 Other overhead 02:51