2. Darden Manufacturing uses a job order cost accounting system. On April 1, the company has Process During April, a summary of source documents reveals the following: Job Inventory of $7,600 and two jobs in process: Job No. 221, $3,600, and Job No. 222, $4,000. $2,200 1,700 2,400 2,100 600 $9,000 S 3,600 3,200 2,900 2,800 221 223 224 General use Totals $12,900 Darden applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 221 is completed during the month. Instructions (a) Prepare summary journal entries to record the raw materials requisitioned, factory labor used, the application of manufacturing overhead to jobs, and the completion of Job No. 221. Calculate the balance of the Work in Process Inventory account at April 30. (b)