For the year ended December 31, 2022, the job cost sheets of Sandhill Company contained the following data.

For the year ended December 31, 2022, the job cost sheets of Sandhill Company contained the following data. Job Number Direct Materials Direct Labor Manufacturing Overhead Total Costs Explanation 7640 Balance 1/1 $24,500 $23,520 $28,224 $76,244 Current year's costs 29,400 35,280 42,336 107,016 7641 Balance 1/1 10,780 17,640 21,168 49,588 Current year's costs 42,140 47,040 56,448 145,628 7642 Current year's costs 56,840 53,900 64,680 175,420 Other data: 1. Raw materials inventory totaled $14,700 on January 1. During the year, $137,200 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $85,260 and Job No. 7639 for $90,160. 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 $519,400. 5. Manufacturing overhead incurred on account totaled $117,600. 6. Incurred depreciation on factory machinery $7,840. 7. Assigned indirect materials of $13,720 and indirect labor of $17,640. 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 >