For the year ended December 31, 2017, the job cost sheets of Cinta Company contained the following data. Manufacturing erhead Tota Costs Number 7640 Explanation Materials Labor 7641 7642 Other data: Balance 1/1 Current year's costs Balance 1/1 Current year's costs Current year's costs $28,500 $27,360 34,200 41,040 12,540 20,520 49,020 54,720 66,120 62,700 $32,832 $88,692 49,248 124,488 24,624 57,684 65,664 169,404 75,240 204,060 1. 2. 3. Raw materials inventory totaled $17,100 on January 1, During the year, 159,600 of raw materials were purchased on account. Finished goods on January 1 consisted of Job No. 7638 for $99,180 and Job No. 7639 for $104,880 Job No. 7640 and Job No. 7641 were completed during the year Job Nos, 7638, 7639, and 7641 were sold on account for $604,200 5. Manufacturing overhead incurred on account totaled $136,800 6. Other manufacturing overhead consisted of indirect materials $15,960, indirect labor $20,520, and depreciation on factory machinery $9,120