Strawser Manufacturing uses a job order cost accounting system. On April 1, the company has a balance in 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 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 Strawser Manufacturing applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Jobs No. 221 is 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