Current Attemptin Progress Forthe year ended December 31, 2020, the job cost sheets of Blossom Company contained the following data. lab Number 7640 Explanation Balance 1/1 Current year's costs Balance 1/1 Current year's costs Current year'scosts Direct Materials $28.000 33,600 12,320 48,160 64.760 Direct Labor $26,880 40,320 20.160 53,760 61,600 Manufacturing Overhead $32,256 48,384 24.192 54,512 73,920 Total Casts $87,136 122,304 56,672 166,432 200,480 7642 7542 Other data 1. Raw materials inventory totaled $16.800 on January 1. During the year $156.800 of raw materials were purchased on account. Finished goodson January 1 consisted of Job No. 7638 for $97,440 and Job No.7639 for $103.040. Job No. 7640 and Job No.7641 were completed during the year. Job No: 7638.7639 and 7641 were sold on account for $599,600. Manufacturing overhead incurred on account totaled $134.400 Other manufacturing overhead consisted of indirect materials $15.680, indirect labor $20,160, and depreciation on tactory machinery $8.960. ta) (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 12) direct materials (3) direct labor. (4) manufacturing overhead, and 15) completed jobs Work in Process Inventory > 1/1 > > > 12/31 Work in process balance Unfinished job