Yates Manufacturing had the following information on their job cost sheets at the end of the year 2019: Mfg. Overhead Total Costs JOB NUMBER 501 Direct Materials Direct Labor $ 64,000 Beginning balance (Jan 1) Current year's costs $ 72,000 $ 19,000 $ 22,000 31,000 JOB NUMBER 502 Direct Materials Direct Labor Mfg. Overhead Total Costs $ 24,000 Beginning balance (Jan 1) $ 7,000 $ 12,000 $ 19,000 Current year's costs 38,000 Mfg. Overhead $ 33,000 JOB NUMBER 503 Direct Materials Direct Labor Total Costs $ 71,500 $13,500 $25,000 Current year's costs Mfg. Overhead $6,000 Direct Materials JOB NUMBER 504 Direct Labor Total Costs $ 4,100 $ 2,700 $ 12,800 Current year's cos Yates Manufacturing started operations in late 2018, and Job Number 501 was their very first job. Yates completed the manufacturing of Jobs 501, 502 and 503 during 2019. Job Number 504 was not yet completed as of December 31, 2019. REQUIRED: Create a single T-account for the Work in Process Inventory account. Calculate and identify each of the following amounts for Yates Manufacturing for 2019, and show each amount correctly as a debit or credit in that T-account: (A) Beginning balance of the Work in Process Inventory account (B) Total direct materials assigned (C) Total direct labor assigned (D) Total manufacturing overhead assigned (E) Total costs of completed jobs (F) Ending balance of the Work in Process Inventory account