Waterway Company uses a job order cost system. On May 1, the company has balances in Raw Materials Inventory of $15,700 and Work in Process Inventory of $4,140 and two jobs in process: Job No. 429 $2,450, and Job No. 430 $1,690. During May, the company incurred factory labor of $15,150. A summary of source documents reveals the following. Job Number Materials Requisition Slips Labor Time Tickets 429 $2.920 $2,160 430 3.610 3,360 4311 4,870 $11.400 8,030 $13.550 General use 960 1,600 $12,360 $15.150 Waterway Company applies manufacturing overhead to jobs at an overhead rate of 70% of direct labor cost. Job No. 429 is completed during the month. Prove the agreement of the Work in Process Inventory control account with the job cost sheets. Job No. 430 $ 431 Beginning Work in Process Direct Material Job Cost Sheets Direct Labor S Manufact Overhe Prove the agreement of the Work in Process Inventory control account with the job cost sheets. Direct Material Job Cost Sheets Direct Manufacturing Labor Overhead Total