November. Listed below are data Don Lieberman and Associates, a CPA firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning concerning the three audit jobs conducted during November. Crane Inc. Direct materials Auditor labor costs Auditor hours Swifty Inc. $660 $6,300 Marigold Inc. $510 $7,400 91 $230 $3,475 74 46 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $55 per auditor hour. The Swifty job is the only incomplete job at the end of November. Actual overhead for the month was $13,800. (a) Determine the cost of each job. Cost Swifty $ Marigold Crane (b) Indicate the balance of the Service Contracts Process account at the end November Balance service contracts in process account (c) Calculate the ending balance of the Operating Overhead account for November. Balance in operating overhead account $