Problem $7-67($Algo$)$ Show Flow of Costs to Jobs $($LO $7-2,3)$

Manor Painting is a commercial interior and exterior painting contractor specializing in commercial buildings. An inventory of materials and equipment is on hand at all times, so work can start as quickly as possible. Special equipment is ordered as required. On August $1,$ the Materials Inventory account had a balance of $$54,500.$ The Work$-$in$-$Process Inventory account is maintained to record costs of work not yet complete. There were two such jobs on August $1$ with the following costs:

$\backslash$table$[[$Materials and equipment,Job $84,$Job $87],[$Direct labor,$$23,600,$$$79,300$