For the year ended December 31, 2020, 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		$28,000		$26,880		$32,256		$87,136
		Current years costs		33,600		40,320		48,384		122,304
7641		Balance 1/1		12,320		20,160		24,192		56,672
		Current years costs		48,160		53,760		64,512		166,432
7642		Current years costs		64,960		61,600		73,920		200,480

Other data:

1.		Raw materials inventory totaled $16,800 on January 1. During the year, $156,800 of raw materials were purchased on account.
2.		Finished goods on January 1 consisted of Job No. 7638 for $97,440 and Job No. 7639 for $103,040.
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 $593,600.
5.		Manufacturing overhead incurred on account totaled $134,400.
6.		Other manufacturing overhead consisted of indirect materials $15,680, indirect labor $20,160, and depreciation on factory machinery $8,960.

(a)

Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. 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.

Work in Process Inventory
1/1	Manufacturing OverheadDirect MaterialsBalanceCompleted WorkDirect Labor		Completed WorkDirect MaterialsBalanceManufacturing OverheadDirect Labor
	Completed WorkManufacturing OverheadDirect LaborBalanceDirect Materials		Completed WorkDirect LaborDirect MaterialsBalanceManufacturing Overhead
	Completed WorkDirect MaterialsBalanceManufacturing OverheadDirect Labor		Direct LaborBalanceManufacturing OverheadCompleted WorkDirect Materials
	Manufacturing OverheadBalanceDirect LaborCompleted WorkDirect Materials		BalanceDirect MaterialsDirect LaborManufacturing OverheadCompleted Work
12/31	Completed WorkManufacturing OverheadBalanceDirect MaterialsDirect Labor		BalanceDirect LaborManufacturing OverheadDirect MaterialsCompleted Work

Work in process balance		$
Unfinished job No. 7638No. 7639No. 7640No. 7641No. 7642		$