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 On December 1, two jobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $9.950 and direct labor costs of $15,200. Overhead was applied at a rate that was 75% of direct labor cost. 2. During December, Job Nos. 156, 157, and 158 were started. On December 31, Job No. 15B was unfinished. This job had charges for direct materials $4,400 and direct labor $5.200, 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 $5,500. On December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4,300. 4. Manufacturing overhead was $1,145 underapplied in December. 3. 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 12,950 31 Purchases 18,025 Dec. 31 Ending balance 8,125 Work in Process Inventory Dec 1 Beginning balance Dec. 31 Jobs completed (+) 31 Direct materials (c) 31 Direct labor 9,100 31 Overhead [d Dec. 31 Ending balance le) Dec.31 Ending balance Finished Goods Inventory Dec. 1 Beginning balance (g) Dec 31 Cost of goods sold 0 31 Completed jobs th Dec. 31 Ending balance G) Factory Labor Dec 31 Factory wages 12.225 Dec 31 Wages assigned ik) Manufacturing Overhead Dec. 31 Indirect materials 3.300 Dec. 31 Overhead applied (m) 31 Indirect labor 201 31 Other overhead 1.545 e Textbook and Media