Carla Vista Manufacturing uses a job order cost system. On April 1, the company has Work in Process Inventory of $7,280 and two jobs in process: Job No. 221, $3,440, and Job No. 222, $3,840. During April, a summary of source documents reveals the following: Carla Vista applies manufacturing overhead to jobs at an overhead rate of 70% of direct labor cost. Job No. 221 is completed during the month. Prepare summary journal entries to record the raw materials requisitioned, factory labor used, the assignment of manufacturing overhead to jobs, and the completion of Job No. 221. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Dc A eTi Lis