Bergama Bay's computer system generated the following trial balance on December 31, 2019. The company's manager knows something is wrong with the trial balance because it does not show any balance for Work in Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll (Factory Wages Payable) has not been recorded. Credit Debit $ 68,000 37,eee 23,5ee e 6,000 2,eee Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Notes payable Common stock Retained earnings Sales Cost of goods sold Factory overhead Operating expenses Totals $ 9,600 12,600 20, eee 82,000 195,300 116,000 27,000 40, eee $319,500 $319,500 After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date. Materials requisition 21-3010: Materials requisition 21-3011: Materials requisition 21-3012: Labor time ticket 6052: Labor time ticket 6053: Labor time ticket 6054: $ 4,1ee direct materials to Job 402 $ 7,eee direct materials to Job 484 $ 1,800 indirect materials $ 7,eee direct labor to Job 402 $13, eee direct labor to Job 404 $ 5,eee indirect labor Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 100% of direct labor cost a. Direct materials costs to Work in Process Inventory b. Direct labor costs to Work in Process Inventory c. Overhead costs to Work in Process Inventory d. Indirect materials costs to the Factory Overhead account e. Indirect labor costs to the Factory Overhead account 1 Record direct materials costs for Jobs 402 and 404. 2 Record direct labor costs for Jobs 402 and 404. 3 Record the entry to allocate overhead to Jobs 402 and 404. 4 Record entry to assign cost & indirect materials. o 5 Record entry to assign cost of indirect labor. Revised Factory Overhead account Ending balance from trial balance Record the entry to allocate any overapplied or underapplied overhead. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 3. Prepare a revs trial balance. BERGAMO BAY COMPANY Trial Balance December 31, 2019 Debit Credit Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Factory wages payable Notes payable Common stock Retained earnings BERGAMO BAY COMPANY Income Statement For Year Ended December 31, 2019 BERGAMO BAY COMPANY Balance Sheet December 31, 2019 Assets D Inventories Total assets Liabilities and equity