Cost accounting system for the first month of the new fiscal

Question

Rodman Corporations 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.		On December 1, two jobs were in process: Job No. 154 and Job No. 155. These jobs had combined direct materials costs of $9,860 and direct labor costs of $15,600. Overhead was applied at a rate that was 75% of direct labor cost.
2.		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 $4,400 and direct labor $5,300, plus manufacturing overhead. All jobs, except for Job No. 158, were completed in December.
3.		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 $4,400.
4.		Manufacturing overhead was $285 overapplied in December.

Identify the missing amounts.

Raw Materials Inventory
Dec. 1	Beginning balance			Dec. 31	Requisitions	18,200
31	Purchases	20,690
Dec. 31	Ending balance	8,340
Work in Process Inventory
Dec. 1	Beginning balance			Dec. 31	Jobs completed
31	Direct materials
31	Direct labor	9,300
31	Overhead
Dec. 31	Ending balance
Finished Goods Inventory
Dec. 1	Beginning balance			Dec. 31	Cost of goods sold
31	Completed jobs
Dec. 31	Ending balance
Factory Labor
Dec. 31	Factory wages	12,260		Dec. 31	Wages assigned
Manufacturing Overhead
Dec. 31	Indirect materials	2,200		Dec. 31	Overhead applied
31	Indirect labor
31	Other overhead	1,530