Problem 15-2A For the year ended December 31, 2017, the job cost sheets of Cinta Company contained the following data Job Number Direct Direct Manufacturing Total Costs Explanation Materials Labor Overhead 7640 Balance 1/1 Current year's costs Balance 1/1 Current year's costs Current year's costs $27,750 $26,640 33,300 39,960 12,210 19,980 47,730 53,280 64,380 61,050 $31,968 $86,358 47,952 121,212 23,976 56,166 63,936 164,946 73,260 198,690 7641 7642 Other data 1, Raw materials inventory totaled $16,650 on January 1, During the year, 155,400 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $96,570 and Job No. 7639 for $102,120 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 $588,300 5. Manufacturing overhead incurred on account totaled $133,200 6. Other manufacturing overhead consisted of indirect materials $15,540, indirect labor $19,980, and depreciation on factory machinery $8,880 Your answer is partially correct. Try again. Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. (Hint: 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 Balance 142524Completed Work 428682 Direct Materials 145410 Direct Labor 154260 Overhead 185148 12/31 Balance 198660 Work in process balance 198660 Unfinished job No. 764219869019866 SHOW LIST OF ACCOUNTS