2-2A (Video) (Part Level Submission) For the year ended December 31, 2020, the job cost sheets of Cinta Company contained the following data. Job Number Explanation Direct Materials 7640 Balance 1/1 Direct Labor $29,500 $28,320 Manufacturing Overhead Total Costs $33,984 $91,804 Current year's costs 35,400 42,480 50,976 128,856 7641 Balance 1/1 12,980 21,240 25,488 59,708 Current year's costs 50,740 56,640 7642 Current year's costs 68,440 64,900 67,968 175,348 77,880 211,220 Other data: 1. 2. Raw materials inventory totaled $17,700 on January 1. During the year, $165,200 of raw materials were purchased on account. Finished goods on January 1 consisted of Job No. 7638 for $102,660 and Job No. 7639 for $108,560. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Job Nos. 7638, 7639, and 7641 were sold on account for $625,400. 5. Manufacturing overhead incurred on account totaled $141,600. 6. Other manufacturing overhead consisted of indirect materials $16,520, indirect labor $21,240, and depreciation on factory machinery $9,440. (a) Your answer is partially correct. Try again. Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. Post each to the T-account in the following order: (1) beginning balance, (2) direct materials, (3) direct labor, (4) manufacturing overhead, and (5) completed jobs. 1/1 Balance Direct Materials Work in Process Inventory 151512 154580 Direct Labor 164020 Manufacturing Overhead + 196824 12/31 Balance Work in process balance No. 7642 Unfinished job