Ex. 32 Foster Manufacturing uses a job order cost accounting system Work in Process Inventory of $7.600 and two jobs in process No. 222, $4,000. During April, a summary of source docume For Materials Requisition Slips Job No. 221 $1,200 222 2,200 1,700 223 2,400 224 2,600 General use 400 600 Totals $9.900 $8.500 ccounting system. On April 1, the company has jobs in process: Job No. 221. $3,600, and Job Source documents reveals the following: Labor Time Tickets $1,600 2,900 2,800 Foster applies manufacturing overhead Job No. 221 is completed during the month. uracturing overhead to jobs at an overhead rate of 60% of direct labor cost. Instructions mmary journal entries to record the raw materials requisitioned, factory labor ne assignment 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