Pharoah Mandacturing uses a job order cost system. Oa April 1, the compary has Work in Process liwentory of $8,480 and two jobs in process: Job No. 221, \$4,000, and Job Na. 222, \$4,480. During April, a summary of source documents reve als the following: Pharoah applies manulaxturing overhead to jobs at an overhead fate of 70k of direct labor cost. Job Na. 221 is completed during the mionth Prepare summary loumal entries to record the raw materials requisitioned, factory labor used, the assignment of manufacturinit overead to jobs, and the completion of Job Na. 221. KCredit account tities are automatically indented when the drount is entered Do not indent manually this all debit entries before credlit entries. (To record the assignment of manufacturing overhead to fobs) (To record the compleion of job no. 22.1) Calculate the balance of the Work in Process Inventory account at April 30 . Work in Process I mentory. April 30