A company's individual job sheets show these costs:

Overhead is applied at 1.25 times the direct labor cost. Use the data on the cost sheets to perform these tasks:

1. Apply overhead to each of the jobs.
2. Create an entry to record the assignment of direct materials to work in process.
3. Create an entry to record the assignment of direct labor to work in process.
4. Create an entry to record the assignment of manufacturing overhead to work in process.