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Job For the year ended December 31, 2020, the job cost sheets of Devoe Company contained the following data: Direct Direct Manufacturing Total Number Explanation Materials Labour Overhead Costs 7640 Balance 11 $25,200 $24,900 $29,800 $79,900 Current year's costs 30,100 35,900 43,500 109,500 7641 Balance 1/1 11,400 18,900 22,100 52,400 Current year's costs 43,400 48,400 57,900 149,700 7642 Current year's costs 48,300 55,100 66,800 170,200 account. Other data: 1. Raw materials inventory totalled $15,400 on January 1. During the year, $140,800 of raw materials were purchased on 2. Finished goods on January 1 consisted of Job No. 7638 for $87,300 and Job No. 7639 for $92,100. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Jobs 7638.7639, and 7641 were sold on account for $530,100. S. Manufacturing overhead incurred on account totalled $114,600. 6. Other manufacturing overhead consisted of indirect materials $13,900, indirect labour $19,500, and depreciation on factory machinery $7,800 Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. Calculate each of the following, then post each to the T account: (1) beginning balance, (2) direct materials. (3) direct labour. (4) manufacturing overhead, and (5) completed jobs. (Post entries in the order displayed in the problem statement.) 1 beginning balance 2. direct materials 3. direct labour 4. manufacturing overhead S. completed jobs closing balance Work In Process Inventory 1/1 12/31