Crane Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,400 and two jobs in process: Job No. 429 $2,100, and Job No. 430 $1,300. During May, a summary of source documents reveals the following. Job Number Materials Requisition Slips Labor Time Tickets 429 $2,600 $2,000 430 3,600 3,100 431 4,500 $10,700 7,700 $12,800 General use 900 1,300 $11,600 $14,100 Crane Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month. Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets. (Post entries in the order of journal entries presented in the previous part.) May 1 Balance May 31 May 31 May 31 May 31 Balance Work in Process Inventory Job No. 430 431 Beginning Work in Process Direct Material Job Cost Sheets $ Direct Manufacturing Labor Overhead $ $ $ $ $ Direct Material Job Cost Sheets Direct Labor Manufacturing Overhead Total $ $