For the year ended December 31, 2016, the job cost sheets of DeVoe Company contained the following data:

Job Number	Explanation	Direct Materials	Direct Labour	Manufacturing Overhead	Total Costs
7640	Balance 1/1	$25,600	$25,000	$29,000	$79,600
Current years costs	30,700	35,200	44,100	110,000
7641	Balance 1/1	11,900	18,100	22,600	52,600
Current years costs	43,700	48,600	57,900	150,200
7642	Current years costs	48,900	55,100	66,000	170,000

Other data:

1.	Raw materials inventory totalled $15,700 on January 1. During the year, $140,900 of raw materials were purchased on account.
2.	Finished goods on January 1 consisted of Job No. 7638 for $87,500 and Job No. 7639 for $92,400.
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 $530,500.
5.	Manufacturing overhead incurred on account totalled $118,000.
6.	Other manufacturing overhead consisted of indirect materials $13,100, indirect labour $19,900, and depreciation on factory machinery $7,900.

Calculate each of the following for Work in Process Inventory, then post each to the T account:(Post entries in the order displayed in the problem statement.)

1.	beginning balance	$
2.	direct materials	$
3.	direct labour	$
4.	manufacturing overhead	$
5.	completed jobs	$
6.	closing balance	$

Work in Process Inventory

1/1

Manufacturing overheadCompleted workBalanceDirect materialsDirect labour

BalanceDirect materialsDirect labourManufacturing overheadCompleted work

Direct labourBalanceCompleted workManufacturing overheadDirect materials

Direct labourBalanceCompleted workDirect materialsManufacturing overhead

Direct materialsDirect labourBalanceManufacturing overheadCompleted work

Direct materialsDirect labourCompleted workManufacturing overheadBalance

Manufacturing overheadBalanceDirect materialsCompleted workDirect labour

BalanceDirect labourManufacturing overheadDirect materialsCompleted work

12/31

Direct materialsManufacturing overheadCompleted workDirect labourBalance

Manufacturing overheadCompleted workBalanceDirect materialsDirect labour