For the year ended December 31, 2022, the job cost sheets of Crane Company contained the following data. Other data: 1. Raw materials inventory totaled $12,300 on January 1. During the year, $114,800 of raw materials were purchased on account 2. Finished goods on January 1 consisted of Job No. 7638 for $71.340 and Job No. 7639 for $75,440. 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 $434,600. 5. Manufacturing overhead incurred on account totaled $98,400. 6. Incurred depreciation on factory machinery $6.560. 7. Assigned indirect materials of $11.480 and indirect labor of $14.760. Prove the agreement of Workin Process Imventory 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. (b) The parts of this question must be completed in order. This part will be available when you complete the part above. (c) The parts of this question must be completed in order. This part will be wvailable when you complete the part above