Arrign cost DO IT! 20.2 (LO2) Milner Company is working on two job orders. The job cost sheets show the following. Job 201 Job 202 Direct materials $7,200 $9,000 Direct labor 4.000 8,000 Manufacturing overhead 5,200 9,800 Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets