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 Labor Time Tickets Job No. 221 222 223 224 General use Totals Materials Requisition Slips $1,200 1,700 2,400 2,600 600 $8,500 $2,100 2,200 2,900 2,800 400 $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. 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. (Credit account titles 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 requisiti To record factory or used To record the assignment of manufacturing overhead to jobs) To record the compleion of job no. 221) Calculate the balance of the Work in Process Inventory account at April 30. Work in Process Inventory account at April 30