For the year ended December 31, 2014, the job cost sheets of Cinta Company contained the following data. Direct Materials $27,750 Job Number 7640 7641 7642 Other data: Explanation Balance 1/1 Current year's costs Balance 1/1 1/1 Current year's costs Current year's costs. Balance Direct materials Direct labor 1. Raw materials inventory totaled $16,650 on January 1. During the year, $155,400 of raw materials were purchased on account. Finished goods on January 1 consisted of Job No. 7638 for $96,570 and Job No. 7639 for $102,120. 2. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Job Nos. 7638, 7639, and 7641 were sold on account for $588,300. 5. Manufacturing overhead incurred on account totaled $133,200. 6. Other manufacturing overhead consisted of indirect materials $15,540, indirect labor $19,980, and depreciation on factory machinery $8,880. Manufacturing overhead Your answer is partially correct. Try again. Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. (Hint: Use a single T-account for Work in Process Inventory.) Calculate each of the following, then post each to the T-account: (1) beginning balance, (2) direct materials, (3) direct labor, (4) manufacturing overhead, and (5) completed jobs. Work in Process Inventory 12/31 Balance Work in process balance X X Direct Labor X $26,640 33,300 39,960 12,210 19,980 47,730 53,280 64,380 61,050 X Manufacturing Overhead $31,968 47,952 23,976 56,166 63,936 164,946 73,260 198,690 Total Costs $86,358 121,212 142524 Completed work