Below is the question associated with the above data:

Crane Manufacturing uses a job order cost system. On April 1, the company has Work in Process Inventory of $9,530 and two jobs in process: Job No. 221, $4,490, and Job No. 222, $5,040. During April, a summary of source documents reveals the following: For Materials Requisition Slips Labor Time Tickets Job No. 221 $1,420 $2,600 222 2.050 2.680 223 3,070 3,700 224 3,230 3,620 General use 710 550 Totals $10,480 $13,150 Crane applies manufacturing overhead to jobs at an overhead rate of 70% of direct labor cost. Job No.221 is completed during the month. Journal entry Date General Journal Debit Credit Apr 30 Work in process 9770 Manufacturing overhead 710 Raw material 10480 (To record raw material requisitioned) Work in process 12600 Manufacturing overhead 550 Factory labor 13150 (To record factory labor used) Work in process (12600*70%) 8820 Manufacturing overhead 8820 (To record applied manufacturing overhead) Finished goods 5840 Work in process 5840 (To record the completion of job ) Calculate the balance of the Work in Process Inventory account at April 30. Work in Process Inventory, April 30