(a) 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 12/31 Work in Process Inventory > For the year ended December 31, 2022, the job cost sheets of Cullumber Company contained the following data. Job Number Explanation Direct Materials Direct Labor Manufacturing Overhead Total Costs 7640 Balance 1/1 $26,500 $25,440 $30,528 $82,468 Current year's costs 31,800 38,160 45,792 115,752 7641 Balance 1/1 11,660 19.080 22,896 53,636 Current year's costs 45,580 50,880 61,056 157,516 7642 Current year's costs 61,480 58,300 69,960 189,740 Other data: 1. Raw materials inventory totaled $15,900 on January 1. During the year, $148,400 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $92,220 and Job No. 7639 for $97,520. 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 $561,800. 5. Manufacturing overhead incurred on account totaled $127,200. 6. 7. Incurred depreciation on factory machinery $8,480. Assigned indirect materials of $14,840 and indirect labor of $19,080.