1. Raw materials inventory totalled $15,100 on January 1 . During the year, $140,200 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $87,100 and Job No. 7639 for $92,100. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Jobs 7638,7639 , and 7641 were sold on account for $530,500 in total. 5. Manufacturing overhead incurred on account totalled $118,000. 6. Incurred depreciation on factory machinery $7,800. 7. Assigned indirect materials of $13,900 and indirect labour of $20,000. For the year ended December 31, 2022, the job cost sheets of Crane Company contained the following dat Work in Process Inventory 1/1 Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. (Hint: Use a single T account for Work in Process Inventory.) Calculate each of the following, then post each to the T account: (1) beginning balance, (2) direct materials, (3) direct labour, (4) manufacturing overhead, and (5) completed jobs. (Post entries in the order displayed in the problem statement.)