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For the year ended December 31, 2020, the job cost sheets of Cinta Company contained the following data. Job Number Direct Materials Direct Labor Manufacturing Overhead Total Costs Explanation $27,500 33,000 12,100 47,300 63,800 26,400 39,600 19,800 52,800 60,500 $31,680 47,520 23,760 63,360 72,600 $ 85,580 120,120 55,660 163,460 196,900 7640 Balance 1/1 Current year's costs Balance 1/1 Current year's costs Current year's costs 7641 7642 Other data 1. Raw materials inventory totaled $ 16,500 on January 1. During the year, $ 154,000 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $ 95,700 and Job No. 7639 for $101,200 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 $ 583,000 5. Manufacturing overhead incurred on account totaled $ 132,000. 6. Other manufacturing overhead consisted of indirect materials $ 15,400, indirect labor $ 19,800, and depreciation on factory machinery $ 8,800. 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 Balance Direct Materials Direct Labor Completed Work Manufacturing Overhead 12/31 Balance Work in process balance Unfinished job