Waters Inc. Renolds Inc. Bayfield Inc. Direct materials $690 $420 $270 Auditor labor costs $5,900 $6,700 $3,975 Auditor hours 74 89 46 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $54 per auditor hour. The Waters job is the only incomplete job at the end of November. Actual overhead for the month was $12,200. (a) Determine the cost of each job. Cost Waters $ Renolds $ Bayfield $ (b) Indicate the balance of the Service Contracts in Process account at the end of November. Balance in service contracts in process account $ (c) Calculate the ending balance of the Operating Overhead account for November. Balance in operating overhead account $