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Phillips Corporation’s fiscal year ends on November 30. Thefollowing accounts are found in its job order cost accountingsystem for the first month of the new fiscal year.

Other data:

1.

On December 1, two jobs were in process: Job No. 154 and JobNo. 155. These jobs had combined direct materials costs of $ 9,850and direct labor costs of $ 16,100. Overhead was applied at a ratethat was 75% of direct labor cost.

2.

During December, Job Nos. 156, 157, and 158 were started. OnDecember 31, Job No. 158 was unfinished. This job had charges fordirect materials $ 4,000 and direct labor $ 5,100, plusmanufacturing overhead. All jobs, except for Job No. 158, werecompleted in December.

3.

On December 1, Job No. 153 was in the finished goods warehouse.It had a total cost of $ 5,100. On December 31, Job No. 157 was theonly job finished that was not sold. It had a cost of $ 4,100.

4.

Manufacturing overhead was $ 745 underapplied in December.

List the letters (a) through (m) and indicate the amountpertaining to each letter.

Raw Materials Inventory
Dec.1	Beginningbalance		(a)	Dec.31	Requisitions	18,350
31	Purchases	19,325
Dec.31	Endingbalance	8,205

Work in Process Inventory
Dec.1	Beginningbalance		(b)	Dec.31	Jobscompleted		(f)
31	Directmaterials		(c)
31	Directlabor	9,100
31	Overhead		(d)
Dec.31	Endingbalance		(e)

Finished Goods Inventory
Dec.1	Beginningbalance		(g)	Dec.31	Cost ofgoods sold		(i)
31	Completedjobs		(h)
Dec.31	Endingbalance		(j)

FactoryLabor
Dec.31	Factorywages	12,125		Dec.31	Wagesassigned		(k)

Manufacturing Overhead
Dec.31	Indirectmaterials	3,200		Dec.31	Overheadapplied		(m)
31	Indirectlabor		(l)
31	Otheroverhead	1,345