ROOF OF JOB COST SHEETS TO WORK IN PROCESS INVENTORY At the end of each month, the balance in Work in Process Inventory should equal the sum of the costs shown on the job cost sheets of unfinished jobs. Assuming that all jobs are unfinished, proof of the agreement of the control and subsidiary accounts in Wallace Products is shown below. Work in Process Inventory Jan. 31 24,000 Jan. 31 28,000 Jan. 31 22,400 $ Job Cost Sheets No. 101 $ 39,000 102 23,200 103 12,200 $ SUBMIT