Problem 20-2A (Part Level Submission) For the year ended December 31, 2017, the job cost sheets of Cinta Company contained the following data. Job Number Explanation Direct Materials Direct Labor Manufacturing Overhead Total Costs 7640 Balance 1/1 $29,750 $28,560 $34,272 $92,582 Current years costs 35,700 42,840 51,408 129,948 7641 Balance 1/1 13,090 21,420 25,704 60,214 Current years costs 51,170 57,120 68,544 176,834 7642 Current years costs 69,020 65,450 78,540 213,010 Other data: 1. Raw materials inventory totaled $17,850 on January 1. During the year, $166,600 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $103,530 and Job No. 7639 for $109,480. 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 $630,700. 5. Manufacturing overhead incurred on account totaled $142,800. 6. Other manufacturing overhead consisted of indirect materials $16,660, indirect labor $21,420, and depreciation on factory machinery $9,520. Collapse question part (a) Partially correct answer. 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.