oriole manufacturing uses a job order system. On april $1,$ the company has work in process inventory of $6680$ and two jobs in process. job no$.2213160,$ and job no$.222,3520.$ during april, a summary of source documents reveals thefollowing:

for materials requisition slips labor time tickets

job no$.22110401840$

job no$\mathrm{.}22214801920$

job no$\mathrm{.}22321202560$

job no$\mathrm{.}22422802480$

general use $520360$

totals $74409160$

orioles 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$.221.$