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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 Costs Job Explanation Materials Labor Overhead Number 7640 Balance 1/1 7641 Balance 1/1 $25,250 $24,240 Current year's costs 30,300 36,360 11,110 18,180 Current year's costs43,430 48,480 7642 Current year's costs 58,580 55,550 $29,088 $78,578 43,632 110,292 21,816 51,106 58,176 150,086 66,660 180,790 Other data: 1. Raw materials inventory totaled $15,150 on January 1. During the year, $141,400 of raw materials were purchased on account 2 Finished goods on January 1 consisted of 3ob No. 7638 for $87,870 and Job No. 7639 for $92,920 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 $535,300 5. Manufacturing overhead incurred on account totaled $121,200. 6. Other manufacturing overhead consisted of indirect materials $14,140, indirect labor $18,180, and depreciation on factory machinery $8,080