Question 9 For the year ended December 31, 2014, the job cost sheets of Cinta Company contained the following data Job Number 7640 Direct Direct Materials Labor Manufacturing Overhead Total Costs Explanation Balance 1/1 Current year's costs Balance 1/1 Current year's costs Current year's costs $30,250 29,040 36,300 43,560 13,310 21,780 52,030 58,080 70,180 66,550 $34,848 $94,138 52,272 132,132 26,136 61,226 69,696 179,806 79,860 216,590 7641 7642 Other data: 1. 2. 3. 4. 5. 6, Raw materials inventory totaled $18,150 on January 1. During the year, $169,400 of raw materials were purchased on account. Finished goods on January 1 consisted ofJob No. 7638 for $105,270 and Job No. 7639 for $111,320 Job No. 7640 and Job No. 7641 were completed during the year Job Nos. 7638, 7639, and 7641 were sold on account for $641,300 Manufacturing overhead incurred on account totaled $145,200 Other manufacturing overhead consisted of indirect materials 16,940, indirect labor $21,780, and depreciation on factory machinery $9,680