Don Lieberman and Associates, a CPA firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November.Lynn Brian MikeDirect materials $630 $440 $210Auditor labor costs $5,700 $7,260 $4,260Auditor hours 77 89 51Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $54 per auditor hour. The Lynn job is the only incomplete job at the end of November. Actual overhead for the month was $13,610.(a) Determine the cost of each job.CostLynn $Exercise 15-12Don Lieberman and Associates, a CPABrian $Exercise 15-12Don Lieberman and Associates, a CPAMike $Exercise 15-12Don Lieberman and Associates, a CPA(b) Indicate the balance of the Service Contracts in Process account at the end of November.Balance in service contracts in process account $Exercise 15-12Don Lieberman and Associates, a CPA(c) Calculate the ending balance of the Operating Overhead account for November.Balance in operating overhead account $Exercise 15-12Don Lieberman and Associates, a CPAClick if you would like to Show Work for this question: Open Show Work