Vaughn 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 of November. Listed below are data concerning the three audit jobs conducted during November Waters Inc. Renolds Inc. Bayfield Inc. Direct materials $710 $430 $250 Auditor labor costs $5.800 57.400 $3.575 Auditor hours 78 91 S Overhead costs are applied to jobs on the basis of auditor hours and the predetermined overhead rate 595 per suditor hour. The Watersine job is the only incomplete job at the end of November Actual overhead for the month was $14.000 (bi indicate the balance of the Service Contracts in Process account at the end of November. Balarice in service contracts in process account $ Calculate the coding balance of the Operating Overhead account for November Balance in operating on head account Textbook and Media