Wildhorse Corporation's fiscal year ends on November 30. The following accounts are found in its job order cost accounting system I the first month of the new fiscal year. Other data: 1. 2. 3. 4. 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. 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 of $4,500. Manufacturing overhead was $1,145 underapplied in December. List the letters (a) through (m) and indicate the amount pertaining to each letter.