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: Materials Requisition Slips For Labor Time Tickets $2,000 Job No. 221 $1.120 222 1.600 2,080 223 2,320 2,800 224 2.480 2.720 General use 560 400 Totals $8,080 $10,000 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.) Date Account Titles and Explanation Debit Credit April 30 (To record the raw materials requisitioned) (To record factory labor used) (To record the assignment of manufacturing overhead to jobs) (To record the compleion of job no. 221) Calculate the balance of the Work in Process Inventory account at April 30. Work in Process Inventory, April 30 $