Utner 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 $16,100. 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. 158 was unfinished. This job had charges for direct materials $4,300 and direct labor $5,100, 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 $5,400. On December 31, Job No. 157 was the only job finished that was not sold. It had a cost or $4,500. 4. Manufacturing overhead was $1,145 underapplied in December. List the letters (a) through (m) and indicate the amount pertaining to each letter. 17,950 Dec. 1 Beginning balance 31 Purchases Raw Materials Inventory (a) Dec. 31 Requisitions 18,225 8,285 Work In Process Inventory (b) Dec 31 Jobs completed Dec. 31 Ending balance Dec. 1 Beginning balance 31 Direct materials 31 Direct labor 9,100 31 Overhead Dec. 31 Ending balance Finished Goods Inventory (9) Dec. 31 Cost of goods sold Dec. 1 Beginning balance (0) 31 Completed jobs (h) Dec. 31 Ending balance (1) Factory Labor Factory Labor 12,225 Dec. 31 Dec. 31 Factory wages Wages assigned Manufacturing Overhead 3,400 Dec. 31 Overhead applied Dec. 31 Indirect materials 31 Indirect labor 1,445 1 3 1 Other overhead Click If you would like to Show Work for this question: Open Show Work