Problem 2-2A (Part Level Submission) For the year ended December 31, 2017, the job cost sheets of Cinta Company contained the following data.

Job Number	Explanation	Direct Materials	Direct Labor	Manufacturing Overhead	Total Costs
7640	Balance 1/1	$26,000	$24,960	$29,952	$80,912
Current years costs	31,200	37,440	44,928	113,568
7641	Balance 1/1	11,440	18,720	22,464	52,624
Current years costs	44,720	49,920	59,904	154,544
7642	Current years costs	60,320	57,200	68,640	186,160

Other data:

1.	Raw materials inventory totaled $15,600on January 1. During the year, $145,600of raw materials were purchased on account.
2.	Finished goods on January 1 consisted of Job No. 7638 for $90,480and Job No. 7639 for $95,680.
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 $551,200.
5.	Manufacturing overhead incurred on account totaled $124,800.
6.	Other manufacturing overhead consisted of indirect materials $14,560, indirect labor $18,720, and depreciation on factory machinery $8,320.

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(a) Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. (Hint: Use a single T-account for Work in Process Inventory.) Post each to the T-account in the following order: (1) beginning balance, (2) direct materials, (3) direct labor, (4) manufacturing overhead, and (5) completed jobs.

Work in Process Inventory
1/1	Direct LaborBalanceManufacturing OverheadDirect MaterialsCompleted Work		BalanceDirect MaterialsDirect LaborManufacturing OverheadCompleted Work
Manufacturing OverheadDirect LaborCompleted WorkBalanceDirect Materials
Manufacturing OverheadDirect LaborDirect MaterialsBalanceCompleted Work
	Manufacturing OverheadCompleted WorkBalanceDirect LaborDirect Materials
12/31	Completed WorkDirect LaborBalanceDirect MaterialsManufacturing Overhead

Work in process balance	$
Unfinished job No. 7638No. 7639No. 7640No. 7641No. 7642	$

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