For the year ended December 31, 2020, the job cost sheets of DeVoe Company contained the following data: Job Number Explanation Direct Materials Direct Labour Manufacturing Overhead Total Costs 7640 Balance 1/1 $25,300 $24,500 $29,300 $79,100 Current years costs 30,700 35,900 43,500 110,100 7641 Balance 1/1 11,300 18,800 21,900 52,000 Current years costs 43,900 48,100 58,400 150,400 7642 Current years costs 49,000 55,300 66,100 170,400 Other data: 1. Raw materials inventory totalled $15,200 on January 1. During the year, $140,800 of raw materials were purchased on account. 2. Finished goods on January 1 consisted of Job No. 7638 for $87,900 and Job No. 7639 for $92,900. 3. Job No. 7640 and Job No. 7641 were completed during the year. 4. Jobs 7638, 7639, and 7641 were sold on account for $530,500. 5. Manufacturing overhead incurred on account totalled $115,500. 6. Other manufacturing overhead consisted of indirect materials $13,200, indirect labour $19,600, and depreciation on factory machinery $7,700.

Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. Calculate each of the following, then post each to the T account: (1) beginning balance, (2) direct materials, (3) direct labour, (4) manufacturing overhead, and (5) completed jobs. (Post entries in the order displayed in the problem statement.) 1. beginning balance $ 2. direct materials $ 3. direct labour $ 4. manufacturing overhead $ 5. completed jobs $ closing balance $ Work in Process Inventory 1/1 Manufacturing overheadDirect materialsDirect labourCompleted jobsBalance Manufacturing overheadCompleted jobsBalanceDirect materialsDirect labour Direct materialsCompleted jobsManufacturing overheadBalanceDirect labour BalanceCompleted jobsDirect materialsDirect labourManufacturing overhead BalanceDirect materialsManufacturing overheadDirect labourCompleted jobs Completed jobsManufacturing overheadBalanceDirect materialsDirect labour Direct materialsDirect labourCompleted jobsBalanceManufacturing overhead Completed jobsBalanceManufacturing overheadDirect materialsDirect labour 12/31 Direct labourCompleted jobsManufacturing overheadBalanceDirect materials Completed jobsDirect labourDirect materialsManufacturing overheadBalance