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		$25,300		$24,500		$29,300			$79,100
		Current years costs		30,700		35,900		43,500			110,100
7641		Balance 1/1		11,300		18,800		21,900			52,000
		Current years costs		43,900		48,100		58,400			150,400
7642		Current years costs		49,000		55,300		66,100			170,400

Other data:

1.	Raw materials inventory totalled $15,200 on January 1. During the year, $140,800 of raw materials were purchased on account.
2.	Finished goods on January 1 consisted of Job No. 7638 for $87,900 and Job No. 7639 for $92,900.
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 $115,500.
6.	Other manufacturing overhead consisted of indirect materials $13,200, indirect labour $19,600, and depreciation on factory machinery $7,700.

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

Manufacturing overheadDirect materialsDirect labourCompleted jobsBalance

Manufacturing overheadCompleted jobsBalanceDirect materialsDirect labour

Direct materialsCompleted jobsManufacturing overheadBalanceDirect labour

BalanceCompleted jobsDirect materialsDirect labourManufacturing overhead

BalanceDirect materialsManufacturing overheadDirect labourCompleted jobs

Completed jobsManufacturing overheadBalanceDirect materialsDirect labour

Direct materialsDirect labourCompleted jobsBalanceManufacturing overhead

Completed jobsBalanceManufacturing overheadDirect materialsDirect labour

12/31

Direct labourCompleted jobsManufacturing overheadBalanceDirect materials

Completed jobsDirect labourDirect materialsManufacturing overheadBalance