For the year ended December $31,2022,$ the job cost sheets of Cinta Company contained the following data.

$\backslash$table$[[\backslash$table$[[$Job$],[$Number$]],$Explanation,$\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]],\backslash$table$[[$Total$],[$Costs$]]],[7640,$Balance $1/1,$$$25,000,$$$24,000,$$$28,800,$$$77,800$