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Kubota Corporation manufactures equipment in batches for inventory stock. Assume that Kubota's production costs are accounted for using a job cost system. At the beginning of April raw materials inventories totalled $8,500,000, manufacturing supplies amounted to $1, 200,000 and finished goods inventories totalled $6,000,000. Two jobs were in process: Job 522 with assigned costs of $5,750,000 and Job 523 with assigned costs of $2,600,000. The following information summarizes April manufacturing activities: Purchased raw materials costing $25,000,000 on account. Purchased manufacturing supplies costing $3,000,000 on account. Requisitioned materials needed to complete Job 523. Started two new jobs, 524 and 525, and requisitioned direct materials for them. Recorded April salaries and wages as follows: Used manufacturing supplies costing $2,250,000. Recognized depreciation on factory fixed assets of $4,000,000. Incurred miscellaneous overhead at the rate of $6 per direct labor hour. Completed Jobs 522, 523, and 524. Required Prepare a complete analysis of all activity in Work-in-progress. Be sure to show the beginning and ending balances, all increases and decreases, and label each item. Provide support information on decreases with job cost sheets