Waterway Company usesa job order cost system. On May 1, the company has balances in Raw Materials inventory of $15,900 and. Work in Process Inventory of $3,900 and two jobs in process Job No, 429 \$2,450, and Job No, 430 \$1,450, During May, the company incurred factory labor of $15,080. A summary of source documents reveals the following. Waterway Companyapplies manufacturing overhead to jobs at an overbead rate of 605 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 Cost Sheets