Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. Calculate each of the following, then post to the t-account: (1) beginning balance, (2) direct materials, (3) direct labour, (4) manufacturing overhead and (5) completed jobs

For the year ended December 31, 2020, the job cost sheets of DeVoe Company contained the following data: Job Direct Direct Manufacturing Total Number Explanation Materials Labour Overhead Costs 7640 Balance 1/1 $25,900 $24,400 $29,400 $79,700 Current year's costs 30,000 35,600 43,800 109.400 7641 Balance 1/1 11,100 18,100 22,300 51,500 Current year's costs 43,900 48,800 57,600 150,300 7642 Current year's costs 48,900 55,000 66,800 170,700 Other data: 1. Raw materials inventory totalled $15,200 on January 1. During the year, $140,400 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $87,700 and Job No. 7639 for $92,800. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Jobs 7638, 7639, and 7641 were sold on account for $530,800. 5. Manufacturing overhead incurred on account totalled $117,300. 6. Other manufacturing overhead consisted of indirect materials $13,700, indirect labour $19,500, and depreciation on factory