For the year ended December 31, 2017, the job cost sheets of Cinta Company contained the following data Job Number Direct Materials Labor Direct Manufacturing Total Costs Explanation Overhead Balance 1/1 Current year's costs Balance 1/1 Current year's costs Current year's costs $25,500 $24,480 30,600 36,720 11,22018,360 43,860 48,960 59,160 56,100 $29,376 $79,356 44,064 111,384 22,032 51,612 58,752 151,572 67,320 182,580 7640 7641 7642 Other data 1. 2. 3. 4. 5. 6, Raw materials inventory totaled $15,300 on January 1. During the year, $142,800 of raw materials were purchased on account. Finished goods on January 1 consisted of Job No. 7638 for $88,740 and Job No. 7639 for $93,840 Job No. 7640 and Job No. 7641 were completed during the year. Job Nos. 7638, 7639, and 7641 were sold on account for $540,600 Manufacturing overhead incurred on account totaled $122,400 Other manufacturing overhead consisted of indirect materials $14,280, indirect labor $18,360, and depreciation on factory machinery 8,160