For the year ended December 31, 2022, the job cost sheets of Bramble Company contained the following data. Job Number Explanation Direct Materials Direct Labor Manufacturing Overhead Total Costs 7640 Balance 1/1 $27,250 $26,160 $31,392 $84,802 Current year's costs 32,700 39,240 47,088 119,028 7641 Balance 1/1 11,990 19,620 23,544 55,154 Current year's costs 46,870 52,320 62,784 161,974 7642 Current year's costs 63,220 59,950 71,940 195,110 Other data: 1. Raw materials inventory totaled $16,350 on January 1. During the year, $152,600 of raw materials were purchased on account. Factory labor incurred was $171,130. 2. Finished goods on January 1 consisted of Job No. 7638 for $94,830 and Job No. 7639 for $100,280. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Job Nos. 7638, 7639, and 7641 were sold. Manufacturing overhead incurred on account totaled $130,800. 5. 6. Other manufacturing overhead consisted of indirect materials $15,260, indirect labor $19,620, and depreciation on factory machinery $8,720. (a) (1) Enter January 1 balances in Raw Materials Inventory, Work in Process Inventory, and Finished Goods Inventory. (2) Record the 2022 transactions. (b) Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. (c) Record the adjustment for over- or underapplied manufacturing overhead, assuming the balance is allocated entirely to Cost of Goods Sold. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Beginning balance Purchased raw materials Incurred factory labor Direct materials Indirect materials Direct labor Indirect labor Overhead costs incurred Factory equip. depreciation Assigned overhead Completed jobs Sold jobs Raw Materials Inventory $ 16,350 $ 152,600 Factory Labor i 171,130 i Manufacturing Over i $ i i i Work in Process Inventory Finished Goods Inventory Cost of Goods Sold erhead 19,620 i $ 139956 $ 195,110 $ 102460 i i 151510 i i i i i i i i i i i i Work in process balance Unfinished job $ A