just calculate the missing answer ( The red box)

*Problem 15-2A For the year ended December 31, 2017, the job cost sheets of Cinta Company contained the following data Direct Manufacturing Job Number Direct Materials Labor Total Costs Explanation Balance 1/1 Current year's costs Balance 1/1 Current year's costs Current year's costs Overhead $28,000 $26,880 33,600 40,320 12,320 20,160 48,160 53,760 64,960 61,600 $32,256 $87,136 48,384 122,304 24,192 56,672 64,512 166,432 73,920 200,480 7640 7641 7642 Other data: 1. Raw materials inventory totaled $16,800 on January 1. During the year, $156,800 of raw materials were purchased on 2. 3. 4. 5. 6. account Finished goods on January 1 consisted of Job No. 7638 for $97,440 and Job No. 7639 for $103,040 Job No. 7640 and Job No. 7641 were completed during the year. Job Nos. 7638, 7639, and 7641 were sold on account for $593,600 Manufacturing overhead incurred on account totaled $134,400 Other manufacturing overhead consisted of indirect materials $15,680, indirect labor $20,160, and depreciation on factory machinery $8,960 Your answer is partially correct. Try again Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. (lint: Use a single T- account for Work in Process Inventory.) 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 Balance 43808 lCompleted Wor 32544 irect Material irect Labo anufacturing Overhead 46720 155680 8681 12/31 Balance 633024 Work in process balance $200480 Unfinished job No. 7642 200480 Your answer is correct. Prepare the adjusting entry for manufacturing overhead, assuming the balance is allocated entirely to Cost of Goods Sold (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit anufacturing Overhead ost of Goods Sold Your answer is correct 61 616 Determine the gross profit to be reported for 2017 Gross profit 177632