Problem 4: Job Order Costing (29 points) Swisher 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 Job No. 221 $2,200 1,700 2,400 2,100 $ 3,600 3,200 2,900 2,800 223 224 General use Totals $9,000 12.900 Swisher applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 221 is completed during the month. Instructions 1. Prepare the journal entry to assign the $9,000 of materials used to the appropriate accounts. (Note that the purchase of materials was already recorded) 2. Prepare the journal entry to assign the $12,900 of factory labor used to the appropriate accounts. (Note that the factory labor costs and wages payable were already recorded)