For the year ended December 31, 2017, the job cost sheets of Cinta Company contained the following data.

Job Number		Explanation		Direct Materials		Direct Labor		Manufacturing Overhead		Total Costs
7640		Balance 1/1		$30,750		$29,520		$35,424		$95,694
		Current years costs		36,900		44,280		53,136		134,316
7641		Balance 1/1		13,530		22,140		26,568		62,238
		Current years costs		52,890		59,040		70,848		182,778
7642		Current years costs		71,340		67,650		81,180		220,170

Other data:

1.		Raw materials inventory totaled $18,450 on January 1. During the year, $172,200 of raw materials were purchased on account.
2.		Finished goods on January 1 consisted of Job No. 7638 for $107,010 and Job No. 7639 for $113,160.
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 $651,900.
5.		Manufacturing overhead incurred on account totaled $147,600.
		6.Other manufacturing overhead consisted of indirect materials $17,220, indirect labor $22,140, and depreciation on factory machinery $9,840. 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.) Post each to the T-account in the following order: (1) beginning balance, (2) direct materials, (3) direct labor, (4) manufacturing overhead, and (5) completed jobs.