Foster Manufacturing uses a job order cost accounting system. On April 1, the company April, a summary of source documents reveals the following: For Materials Requisition Labor Time Tickets Slips 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 Prepare summary journal entries to record the raw materials requisitioned, factory labor us are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit April 30 (To record the raw materials requisitioned) (To record factory labor used)