Manning Manufacturing Company has the following data at June 30, 2016: Raw materials inventory, June 1 $ 13, 800 Work in process inventory, June 1 18, 100 Finished goods inventory, June 1 43, 500 Total manufacturing costs 510,000 Sales 590,000 Work in process inventory, June 30 30, 400 Finished goods inventory, June 30 50, 200 Raw materials inventory, June 30 18,000 Instructions Prepare an income statement through gross profit for the month of June. Indicate the balance sheet presentation of the June 30 inventories Darden 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: Darden applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 221 is completed during the month. Instructions 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 Calculate the balance of the Work in Process Inventory account at April 30