Stine Company uses a job order cost system On May 1 the company has a balance in Work in Process Inventory of 3 510 and two jobs in process Job No 429 2 150 and Job No 430 1 360 During May a summary of source documents reveals the following Job Number 429 430 a 431 General use Materials Requisition Slips 2 970 4 100 4 540 11 610 900 12 510 Labor Time Tickets 2 100 3 200 8 100 13 400 1 590 Stine Company applies manufacturing overhead to jobs at an overhead rate of 68 of direct labor cost Job No 429 is completed during the month No Date Account Titles and Explanation May 14 990 Prepare summary journal entries to record 1 the requisition slips 2 the time tickets 3 the assignment of manufacturing overhead to jobs and 4 the completion of Job No 429 Credit account titles are automatically indented when amount is entered Do not indent manually Debit Credit