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 $27,750 $26,640 $31,968 $86,358 Current years costs 33,300 39,960 47,952 121,212 7641 Balance 1/1 12,210 19,980 23,976 56,166 Current years costs 47,730 53,280 63,936 164,946 7642 Current years costs 64,380 61,050 73,260 198,690 Other data: 1. Raw materials inventory totaled $16,650 on January 1. During the year, $155,400 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $96,570 and Job No. 7639 for $102,120. 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 $588,300. 5. Manufacturing overhead incurred on account totaled $133,200. 6. Other manufacturing overhead consisted of indirect materials $15,540, indirect labor $19,980, and depreciation on factory machinery $8,880. Collapse question part (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 12/31 Work in process balance $ Unfinished job $ SHOW LIST OF ACCOUNTS Attempts: 0 of 2 used SAVE FOR LATER SUBMIT ANSWER Expand question part (b) The parts of this question must be completed in order. This part will be available when you complete the part above. Expand question part (c) The parts of this question must be completed in order. This part will be available when you complete the part above.