Wildhorse Corporation's fiscal year ends on November $30.$ The following accounts are found in its job order cost accounting system for

The hrst month of the new fiscal year.

Other data:

On December $1,$ two jobs were in process: Job No$.154$ and Job No$.155.$ These jobs had combined direct materials costs of

$$12\mathrm{.}6/5$ and combined direct labor costs of $$19,500.$ Overhead was applied at a rate that was $/5\%$ of direct labor cost.

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 $$4,940$ and direct labor $$6,240,$ 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 $$6,500.$ On December $31.$ Job No$.157$

was the only finished job that was not sold. It had a cost of $$5,200.$

Manufacturing overhead was $$1,926$ underapplied in December.

List the letters $($a$)$ through $($m$)$ and indicate the amount pertaining to each letter.

Dec. $1$

Beginning balance

$21$ Purchases

Dec. $31$

Ending balance

Raw Materials Inventory

Dec. $31$

$22\mathrm{.}405$

$10290$

Work in Process Inventory

$($b$)$

Dee $31$

Sons completed

Requisitions

$21,905$

Dec. $1$ Beginning balance

$21$

Direct materials

$31$

Direct labor

$31$

Overhead

Dec. $31$ Ending balance

$10\mathrm{.}920$

$($d$)$

$($e$)$

Finished Goods Inventory

$($g$)$

Dec. $31$ Cost of goods sold

Dec$\mathrm{.}1$ Beginning balance

$31$

Jobs completed

Dec. $31$ Ending balance

Dec. $31$

Dec. $31$ Indirect materials

$31$

Indirect labor

$31$ Other overhead

Textbook and Media

Save for Later

Factory Labor

$15,645$

Dec. $31$

Wages assigned

Manufacturing Overhead

$3\mathrm{.}770$

Dec. $31$

Overhead applied

$1\mathrm{.}621$

$($k$)$