For the year ended December 31, 2020, the job cost sheets of DeVoe Company contained the following data:

Job Number		Explanation		Direct Materials		Direct Labour		Manufacturing Overhead			Total Costs
7640		Balance 1/1		$25,600		$25,000		$29,000			$79,600
		Current years costs		30,700		35,200		44,100			110,000
7641		Balance 1/1		11,900		18,100		22,600			52,600
		Current years costs		43,700		48,600		57,900			150,200
7642		Current years costs		48,900		55,100		66,000			170,000

Other data:

1.	Raw materials inventory totalled $15,700 on January 1. During the year, $140,900 of raw materials were purchased on account.
2.	Finished goods on January 1 consisted of Job No. 7638 for $87,500 and Job No. 7639 for $92,400.
3.	Job No. 7640 and Job No. 7641 were completed during the year.
4.	Jobs 7638, 7639, and 7641 were sold on account for $530,500.
5.	Manufacturing overhead incurred on account totalled $118,000.
6.	Other manufacturing overhead consisted of indirect materials $13,100, indirect labour $19,900, and depreciation on factory machinery $7,900.

Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. Calculate each of the following, then post each to the T account: (1) beginning balance, (2) direct materials, (3) direct labour, (4) manufacturing overhead, and (5) completed jobs. (Post entries in the order displayed in the problem statement.)

1.	beginning balance		$
2.	direct materials		$
3.	direct labour		$
4.	manufacturing overhead		$
5.	completed jobs		$
	closing balance		$

Work in Process Inventory

1/1

BalanceCompleted jobsDirect materialsDirect labourManufacturing overhead

Direct labourManufacturing overheadCompleted jobsBalanceDirect materials

Direct materialsCompleted jobsBalanceManufacturing overheadDirect labour

Direct labourManufacturing overheadCompleted jobsBalanceDirect materials

Completed jobsBalanceDirect labourDirect materialsManufacturing overhead

BalanceCompleted jobsDirect materialsManufacturing overheadDirect labour

Completed jobsDirect materialsBalanceDirect labourManufacturing overhead

Direct materialsCompleted jobsBalanceDirect labourManufacturing overhead

12/31

BalanceDirect labourManufacturing overheadCompleted jobsDirect materials

Manufacturing overheadBalanceDirect materialsCompleted jobsDirect labour