For the year ended December 31, 2022, the job cost sheets of Ivanhoe Company contained the following data Manufacturing Overhead Direct Direct Total Job Materials Labor Costs Number Explanation 7640 Balance 1/1 $27,000 $25,920 $31,104 $84,024 32,400 38,880 46,656 117,936 Current year's costs 11,880 19,440 23,328 54,648 7641 Balance 1/1 Current year's costs 46,440 51,840 62,208 160,488 62,640 59,400 71,280 193,320 7642 Current year's costs Other data: 1. Raw materials inventory totaled $16,200 on January 1. During the year, $151.200 of raw materials were purchased on account 2. Finished goods on January 1 consisted of Job No. 7638 for $93,960 and Job No. 7639 for $99.360. 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 $572,400. 5. Manufacturing overhead incurred on account totaled $129,600. 6. Incurred depreciation on factory machinery $8.640. 7. Assigned indirect materials of S15,120 and indirect labor of $19,440. (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 12/31 $4 Work in process balance Unfinished job