Weygandt, Accounting Principles, 12e Problem 20-2A For the year ended December 31, 2017, the job cost sheets of Cinta Company contained the following data Direct Direct Manufacturing Total Number Explanation $28,250 $27,120 33,900 40,680 12,430 20,340 48,590 54,240 65,540 62,150 48,816 123,396 24,408 57,178 Balance 1/1 Current year's costs 7641 7642 Current year's costs 74,580 202,270 . Raw materials inventory totaled $16,950 on January 1. During the year, $158,200 of rw materials were purchased on account. 2 Finished goods on January 1 consisted of lob No. 7638 for $98,310 and Job No. 7639 for $103,960 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 $598,900 overhead incurred on account totaled $135,60o. (1) beginning balance, (2) direct materials, (3) direct labor, (4) manufacturing overhead, and (5) completed jobs e. oe