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		$29,500		$28,320		$33,984		$91,804
		Current years costs		35,400		42,480		50,976		128,856
7641		Balance 1/1		12,980		21,240		25,488		59,708
		Current years costs		50,740		56,640		67,968		175,348
7642		Current years costs		68,440		64,900		77,880		211,220

Other data:

1.		Raw materials inventory totaled $17,700 on January 1. During the year, $165,200 of raw materials were purchased on account.
2.		Finished goods on January 1 consisted of Job No. 7638 for $102,660 and Job No. 7639 for $108,560.
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 $625,400.
5.		Manufacturing overhead incurred on account totaled $141,600.
6.		Other manufacturing overhead consisted of indirect materials $16,520, indirect labor $21,240, and depreciation on factory machinery $9,440.

(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	Completed WorkDirect LaborDirect MaterialsBalanceManufacturing Overhead		Direct MaterialsBalanceDirect LaborCompleted WorkManufacturing Overhead
	BalanceDirect LaborDirect MaterialsManufacturing OverheadCompleted Work		Direct MaterialsBalanceDirect LaborManufacturing OverheadCompleted Work
	Completed WorkBalanceDirect MaterialsManufacturing OverheadDirect Labor		Direct MaterialsCompleted WorkDirect LaborManufacturing OverheadBalance
	Direct LaborBalanceManufacturing OverheadDirect MaterialsCompleted Work		Direct LaborDirect MaterialsManufacturing OverheadBalanceCompleted Work
12/31	Direct MaterialsBalanceDirect LaborManufacturing OverheadCompleted Work		Manufacturing OverheadDirect MaterialsBalanceCompleted WorkDirect Labor

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