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 Ovhd Total Costs

7640 Balance 1/1 $30,500 $29,280 $35,136 $94,916

Current year's

Costs 36,600 43,920 52,704 133,224

7641 Balance 1/1 13,420 21,960 26,353 61,732

Current year 52,460 58,560 70,272 181,292

7642 Current tear 70,760 67,100 218,380 218,380

Other data:

1.Raw materials inventory totaled $18,300on January 1. During the year, $170,800of raw materials were purchased on account.

2.Finished goods on January 1 consisted of Job No. 7638 for $106,140and Job No. 7639 for $112,240.

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 $646,600.

5.Manufacturing overhead incurred on account totaled $146,400.

6.Other manufacturing overhead consisted of indirect materials $17,080, indirect labor $21,960, and depreciation on factory machinery $9,760.

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.