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, $4,000. During April, a summary of source documents reveals the following: For Materials Requisition Slips Labor Time Tickets Job No. 221 $1,200 $2,100 222 1,700 2,200 223 2,400 2.900 224 2.600 2,800 General use 600 400 Totals $8.500 $10.400 Foster applies manufacturing overhead to jobs at an overhead rate of 70% of direct labor cost. Job No. 221 is completed during the month. (a) Using the grid below enter the beginning Work in Process balance, prepare summary entries to record the raw materials requisitioned, factory labor used, the assignment of manufacturing overhead to jobs, and the completion of Job No. 221. (Enter aman ako volan pither the line the number 45 nenarentheses (4511