(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. Work in Process Inventory 1/1 12/31 Work in process balance $ Unfinished job $ Question 11 For the year ended December 31, 2020, the job cost sheets of Cinta Company contained the following data. Job Number Direct Materials Direct Labor Manufacturing Overhead Total Costs Explanation 7640 $24,720 $80,134 37,080 112,476 7641 Balance 1/1 Current year's costs Balance 1/1 Current year's costs Current year's costs $25,750 30,900 11,330 44,290 59,740 $29,664 44,496 22,248 59,328 67,980 18,540 49,440 56,650 52,118 153,058 7642 184,370 Other data: 1. 2. 3. Raw materials inventory totaled $15,450 on January 1. During the year, $144,200 of raw materials were purchased on account. Finished goods on January 1 consisted of Job No. 7638 for $89,610 and Job No. 7639 for $94,760. Job No. 7640 and Job No. 7641 were completed during the year. Job Nos. 7638, 7639, and 7641 were sold on account for $545,900. Manufacturing overhead incurred on account totaled $123,600. Other manufacturing overhead consisted of indirect materials $14,420, indirect labor $18,540, and depreciation on factory machinery $8,240. 4. 5. 6