Wildhorse Manufacturing uses a job order cost accounting system. On April 1, the company has Work in Process Inventory of $ 9,230 and two jobs in process: Job No. 221, $4,350, and Job No. 222, $4,880. During April, a summary of source documents reports the following: For Materials Requisition Slips Labor Time Tickets Job No. 221 $ 1,380 $ 2,520 222 1,990 2,600 223 2,970 3,580 224 3,130 3,500 General use 690 530 Totals $ 10,160 $ 12,730 Wildhorse applies manufacturing overhead to jobs at an overhead rate of 70% of direct labor cost. Job No. 221 is completed during the month. (a) Your Answer Correct Answer Using the grid below, enter the beginning Work in Process Inventory balance, prepare summary entries to record the raw materials requisitioned, factory labor used, the assignment of manufacturing overhead to jobs, and the completion of Job No. 221. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses e.g. (45).)