Strawser Manufacturing uses a job order cost accounting system. On April 1, the company has a balance in Work in Process Inventory of 57,600 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 Materials Requisition Slips Labor Time Tickets Job No. 221 $2,200 $ 3,600 Job No. 222 1,700 3,200 Job No. 223 2,400 2,900 Job No. 224 2,100 2,800 General Use 600 400 $9.000 $12.900 Strowser Manufacturing applies manufacturing overhead to jobs at an averhead rate of 60% of direct labor cost Jobs No 221 in completed during the month. Instructions (a) Prepare summary journal entries to record each of the following: (1) the materials requisition slips, (2) time tickets (3) the assignment of manufacturing overhead to jobs, and (4) the completion of Job No. 221 Show computations. Use proper account titles-do not use abbreviations. You may omit journal explanations, {b) Answer the following questions. 1. What is the balance in Work in Process Inventory at April 30? 2. If Strawser Manufacturing incurred $8,000 of manufacturing overhead in addition to Indirect materials and indirect labor, was overhead over- or underapplied in April and by how much