19. Marinovich Manufacturing Co. uses a job cost accounting system. On September 1, the company has 50 (Szero) in its Work in Process (WIP) Inventory account. Marinovich works on four Jobs in September (221-224). Jobs 221 and 222 completed on September 29. During September, a summary of production data shows the following: For Direct Materials Cost Direct Labor Cost Factory Overhead Cost Job 221 $5,800 $4,800 $1,104 Job 222 8,900 6,300 1.449 Job 223 3,000 1,600 $??? Job 224 4,100 2.100 $??? Marinovich applies estimated factory overhead cost to jobs using a single predetermined factory overhead rate based on direct labor cost. Instructions (a) Complete the following four journal entries (1-4). Please use the following accounts for your journal entries: WIP Inventory, Raw Materials inventory, Wages Payable, Factory Overhead, and Finished Goods Inventory 1) Record Direct Materials cost for all jobs. 2) Record Direct Labor cost for all jobs. 3) Record Factory Overhead Cost applied to all jobs. 4) Record the completion of Jobs 221 and 222. (b) Calculate the balance of the WTP Inventory account on September 30. Please indicate "debit" or "credit with your