Cullumber Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,770 and two jobs in process: Job No. 429 $2,430, and Job No. 430 $1,340. During May, a summary of source documents reveals the following Materials Requisition Slips Labor Time Tickets Job Number 429 $2,940 $2,300 430 3,850 3,400 431 4,680 $11,470 8,200 $13,900 General use 940 1,570 $12,410 $15,470 Cullumber Company applies manufacturing overhead to jobs at an overhead rate of 68% 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.) Work in Process Inventory May 31 11470 May 31 9234 May 31 13900 May 31 > 9452 May 31 Balance 25588 Job Cost Sheets Direct Material Direct Labor Manufacturing Overhead Total 3850 tA 3400 940 4680 8200 1570 8530 tA 11600 $ $