A summary of material requisition slips and time tickets, along with the overhead allocation, show the following costs:

Job No.	Material Requisition Slips		Factory Labor Time Tickets		Overhead Applied
131	$520		$200		$80
132	240		240		96
133	405		200		80
134	350		300		120
Not job specific	70		160		0
	$1,585		$1,100		$376

A. Prepare an entry to record the assignment of direct material to work in process. If an amount box does not require an entry, leave it blank.

	Accounts PayableManufacturing OverheadProperty Taxes PayableRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accounts PayableManufacturing OverheadProperty Taxes PayableRaw Materials InventoryWork in Process Inventory	- Select -	- Select -

B. Prepare an entry to record the assignment of direct labor to work in process. If an amount box does not require an entry, leave it blank.

	Accounts PayableFactory Wages PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accounts PayableFactory Wages PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -

C. Prepare an entry to record the assignment of manufacturing overhead to work in process. If an amount box does not require an entry, leave it blank.

	Accounts PayableFactory Wages PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -
	Accounts PayableFactory Wages PayableManufacturing OverheadRaw Materials InventoryWork in Process Inventory	- Select -	- Select -