For the year ended December 31, 2020, the job cost sheets of Cinta Company contained the following data. Job Number Direct Materials Direct Labor Manufacturing Overhead Total Costs Explanation 7640 Balance 1/1 $25,500 $24.480 $29,376 $79.356 Current year's costs 30.600 36.720 44,064 111,384 7641 Balance 1/1 11.220 18.360 22.032 51.612 Current year's costs 43.860 48.960 58.752 151,572 7642 Current year's costs 59.160 56.100 67.320 182.580 Other data: Raw materials inventory totaled $15.300 on January 1. During the year. $142.800 of raw materials were purchased on account 2 Finished goods on January 1 consisted of Job No. 7638 for $88.740 and Job No. 7639 for 593.840. Job No. 7640 and Job No.7641 were completed during the year. 4. Job Nos. 7638.7639 and 7641 were sold on account for $540.600. 5 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 58.160. (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 Balance Completed Work Direct Materials Direct Labor Manufacturing Overhead > Balance > Work in process balance S Unfinished job si