und ending E3.28 (LO 3,4,6) Service Pedro Morales and Associates, a CPA firm, uses job-order costing to cap- cess and ture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November Koppel Dupont Rojas $ 700$ 400S 250 Auditor labour costsS5,400 $6,600 $3,375 40 Direct materials Auditor hours 72 90 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is S60 per auditor hour. The Koppel job is the only incomplete job at the end of November. Actual overhead for the month was $12,000. Instructions a. Determine the cost of each job. b. Indicate the balance of the Work in Process account at the end of November. c. Calculate the ending balance of the Overhead account for November