What this balance balance consist or overhead? Cinta Company does is over- or sheets of (h) job cost rder P20-2A For the year ended December 31. 2014, the contained the following data. Total Direct Direct Manufacturing Materials Labor Costs Job 77,800 Number Explanation $28,800 109,200 $25,000 $24,000 7640 Balance 1/1 43,200 30,000 36,000 50,600 the Current year's costs 21,600 7641 Balance 1/1 11,000 18,000 Current year's costs 43,000 48,000 148,600 sold 57,600 179,000 66,000 7642 Current year's costs 58,000 55,000 Inst (a) Other data: 1. Raw materials inventory totaled $15,000 on January 1. During the year, $140,000 of raw materials were purchased on account. 2. Finished good on January 1 consisted of Job No. 7638 for $87,000 and Job No. 7639 (b) for $92,000. 3. Job No. 7640 and Job No. 7641 were completed during the year. (c) 4. Job Nos. 7638, 7639, and 7641 were sold on account for $530,000. (d)