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Question 1 For the year ended December 31, 2020, the job cost sheets of DeVoe Company contained the following data: Job Direct Direct Manufacturing Total Number Explanation Materials Labour Overhead Costs 7640 Balance 1/1 $25,300 $24,800 $29,700 $79,800 Current year's costs 30,400 35,800 44,200 110,400 7641 Balance 1/1 11,100 18,600 22,100 51,800 Current year's costs 43,600 48,100 58,200 149,900 7642 Current year's costs 48,900 55,800 66,100 170,800 Other data: 1. Raw materials inventory totalled $15,100 on January 1. During the year, $140,200 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $87,900 and Job No. 7639 for $92,000. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Jobs 7638, 7639, and 7641 were sold on account for $530,000. 5. Manufacturing overhead incurred on account totalled $116,200. 6. Other manufacturing overhead consisted of indirect materials $13,900, indirect labour $19,900, and depreciation on factory machinery $7,800