www.myvon, onenigan, suniana, Carla Vista", "Sandhill", "Wildhorse", "Blossom", "Crane", "Cullumber") Corporation's fiscal year ends on November 30. The following accounts are found in its job order cost accounting system for the first month of the new fiscal year. Other data: 1 2. 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 $15,200 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 make and direct labor $5,000, 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 $5,200, On December 31, Job No. 157 was the only job finished that was not sold. It had a cost of $4,400. Manufacturing overhead was $1,620 underapplied in December 3 4 18,250 Ust the letters (a) through (m) and indicate the amount pertaining to each letter Raw Materials Inventory Dec. 1 Beginning balance (a) Dec. 31 Requisitions 31 Purchases 18,525 Dec. 31 Ending balance 8,315 Work in Process Inventory Dec. 1 Beginning balance (b) Dec. 31 Jobs completed (0) 31 Direct materials (c) 31 Direct labor 9,000 31 Overhead (d) Dec. 31 Ending balance (e) Finished Goods Inventory (9) Dec. 31 Cost of goods sold Dec. 1 Beginning balance 31 Completed yobs (h)