Problem 14-02A a-d For the year ended December 31, 2017, the job cost sheets of Vaughn Company contained the following data Direct Manufacturing Job Number Direct Materials Labor Total Costs Explanation Balance 1/1 Current year's cost:s Balance 1/1 Current year's costs Current year's costs Overhead 7640 $30,750 $29,520 36,900 44,280 13,530 22,140 52,890 59,040 71,340 67,650 $35,424$95,694 53,136 134,316 26,568 62,238 70,848 182,778 81,180 220,170 7641 7642 Other data: 1. Raw materials inventory totaled $18,450 on January 1. During the year, $172,200 of raw materials were purchased on account. Factory labor incurred was $193,110 2. Finished goods on January 1 consisted of Job No. 7638 for $107,010 and Job No. 7639 for $113,160 . Job No. 7640 and Job No. 7641 were completed during the year 4. Job Nos. 7638, 7639, and 7641 were sold 5. Manufacturing overhead incurred on account totaled $147,600 6. Other manufacturing overhead consisted of indirect materials $17,220, indirect labor $22,140, and depreciation on factory machinery $9,840 Problem 14-02A a-d For the year ended December 31, 2017, the job cost sheets of Vaughn Company contained the following data Direct Manufacturing Job Number Direct Materials Labor Total Costs Explanation Balance 1/1 Current year's cost:s Balance 1/1 Current year's costs Current year's costs Overhead 7640 $30,750 $29,520 36,900 44,280 13,530 22,140 52,890 59,040 71,340 67,650 $35,424$95,694 53,136 134,316 26,568 62,238 70,848 182,778 81,180 220,170 7641 7642 Other data: 1. Raw materials inventory totaled $18,450 on January 1. During the year, $172,200 of raw materials were purchased on account. Factory labor incurred was $193,110 2. Finished goods on January 1 consisted of Job No. 7638 for $107,010 and Job No. 7639 for $113,160 . Job No. 7640 and Job No. 7641 were completed during the year 4. Job Nos. 7638, 7639, and 7641 were sold 5. Manufacturing overhead incurred on account totaled $147,600 6. Other manufacturing overhead consisted of indirect materials $17,220, indirect labor $22,140, and depreciation on factory machinery $9,840