For the year ended December $31,2022,$ the job cost sheets of Cinta Company contained the following data.

$\backslash$table$[[\backslash$table$[[$Job$],[$Number$]],$Explanation,$\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]],\backslash$table$[[$Total$],[$Costs$]]],[7640,\backslash$table$[[$Balance $1/1]],$$$25,000,$$$24,000,$$$28,800,$$$77,800],[,$Current year's costs,$30,000,36,000,43,200,109,200],[7641,$Balance $1/1,11,000,18,000,21,600,50,600],[\backslash$table$[[**!.]],$Current year's costs,$43,000,48,000,57,600,148,600],[,$Current year's costs,$58,000,55,000,66,000,179,000]]$

Other data:

Raw materials inventory totaled $$15,000$ on January $1.$ During the year, $$140,000$ of raw materials were purchased on account.

$2.$ Finished goods on January $1$ consisted of Job No$.7638$ for $$87\mathrm{.}000$ and Job No$.7639$ for $$92,000.$

$3.$ Job No$.7640$ and Job No$.7641$ were completed during the year.

$4.$ Job Nos. $7638,7639,$ and $7641$ were sold on account for $$530,000.$

$5.$ Manufacturing overhead incurred on account totaled $$120,000.$

$6.$ Incurred depreciation on factory machinery $$8,000.$

$7.$ Assigned indirect materials of $$14,000$ and indirect labor of $$18,000.$