stet Endencounts dad December 31, 2020, the job cost sheets of Cinta Company contained the following data. Explation Direct Haterials Direct Manufacturing Overhead Total Costs 7640 Balance 1/1 $27,000 $25,920 $31,104 Current year's costs 32.400 38,880 46,656 7641 Balance 1/1 11,880 Current year's costs 46,440 7642 Current year's costs 19.440 51,840 62.640 59,400 23,328 $84,024 117,936 54,648 62.208 160,488 71,280 193,320 Other data: Raw materials inventory totaled $16.200 on January 1. During the year, $151,200 of raw materials were purchased on account. Finished goods on January 1 consisted of Job No. 7638 for $93.960 and Job No. 7639 for $99,360. 2. 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 $572,400. 5. Manufacturing overhead incurred on account totaled $129.600. 6. Other manufacturing overhead consisted of indirect materials $15,120, indirect labor $19.440, and depreciation on factory machinery $8.640. Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. Post each to the T-account in the following order: (1) beginning balance, completed jobs. 1/1 12/31 Work in process balance Unfinished job Work in Process Inventory "