Exercise 167 a-b Foster Manufacturing uses a job order cost accounting system. On April 1, the company has Work in Process Inventory of $7,600 and two jobs in process: Job No. 221, $3,600, and Job No. 222, 54,000. During April, a summary of source documents reveals the following: Materials Requisition Labor Time Tickets For Job No. 221 $1,200 1,700 2,400 2,600 2,100 2,200 2,900 2,800 400 $10,400 223 224 General use $8,500 Foster applies manufacturing overhead to jobs at an overhead rate of 70% of direct labor cost.ob 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.(Credvt account titles are automatically indented when the amount is entered. Do not indent manually Date Account Titles and Explanation April 30 (To record the raw materials requisitioned