Problem 15-2A For the year ended December 31, 2017,he job cost sheets of Cinta Company contained the following data. Direct DirectLabor Laor Total Overheed Coss Materials Overheed 640 Balance 1/1 Curront years costs Balance 11 Curren year's coss Curront year's costs S28,000 26,880 33,600 40,0 20.160 48,160 53,780 64,060 600 $32258 S87.136 48 384 22304 24.192 5.672 84512 168.432 73.920 200,480 7641 E42 Othor data Raw materials inwensory totaled $16,800 on January 1. During the year, $156,800 o raw materals were purchased on account 2. Finished goods on January 1 consisted of Job No. 7838 for $97.440 and Job No. 7639 for $103,040. 3 Job No. 7640 and Job No. 7641 were completed during the yoar. 4. .co Nos. 7638, 7639. and 764 1 we sold on eccount tor S593.600. Manufacturing averhead incurred on account totaled $134,400. 6. Othor manufactuning overead consistod of incirect matonials $15,680, indiroct labor $20,160, and deprociaton on factory machinory $8,980. Prove the agrooment of Wark in Process Inventory with job cost shoots portaining to unfinishod work. (Hint: Use a singlo T account for Work in Process Inventory-) Post each to the T-aocount in the following crder: (1) boginning bolance, (2) drect matorials, (3) direct labor, (4) manufacturing overhead, and (5) completed jcbs Work in Process Inventory 12/31 Work in process balance Untinished job SHOW LIST OF ACCOUNTS