Foster Manufacturing Der job order cost accounting system. On April 2, the company has work in Process Inventory of $7.600 and two jobs in process: Job 10, 221, 63.600, and Job No 222. 4,010, During April, a summary of source documents reveals the following For Sob No. 221 222 Materials Requisition Slips $1.200 1.700 2.400 2.600 500 58,500 Labar Time Tickets $2,100 2,200 2.900 2,800 400 510,400 224 Generalne Tiskais Foster applies manufacturing overhead to jobs at an overhead rate of 70 of direct labor cost. Job No. 221 is completed during the month Prepereary Journal entries a record the required, actory labor sed, the assignment of mansturing overhead to jobs and the completion of Job No. 221. (Credit account titles are automatically indented when the amount is entered. De tent manually.) Date Acties and Explanation ROWE Credit cobor (la record the present of manufacturing overhead to yotes) Cac then the work in Process 10 Work in Process ventory court 10 3