Sunland 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. 2. On December 1, two jobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $ 9,165 and combined direct labor costs of $ 14,100. 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 $ 3,572 and direct labor $ 4,512, 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 $4,700. On December 31, Job No. 157 was the only finished job that was not sold. It had a cost of $3,760. Manufacturing overhead was $ 1,386 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 (a) Dec. 31 Requisitions 15.839 31 Purchases 16,195 Dec. 31 Ending balance 7.500 Work in Process Inventory Dec. 1 Beginning balance (b) Dec. 31 Jobs completed (f) 31 Direct materials (c) 31 Direct labor 7,896 31 Overhead (d) Dec. 31 Ending balance (e) Finished Goods Inventory Dec. 1 Beginning balance (g) Dec. 31 Cost of goods sold 0 31 Jobs completed (h) Finished Goods Inventory Dec. 1 Beginning balance Dec. 31 Cost of goods sold (0) 31 Jobs completed (h) Dec. 31 Ending balance () Factory Labor Dec. 31 Factory wages 11,307 Dec. 31 Wages assigned (k) Manufacturing Overhead Dec. 31 Indirect materials 2.726 Dec. 31 Overhead applied (m) 31 Indirect labor (0) 31 Other overhead 1,171