Bergamo 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. Debit Credit Cash $ 70,000 Accounts receivable 39, eee Raw materials inventory 24,500 Work in process inventory Finished goods inventory 12,000 Prepaid rent 4, eee Accounts payable $ 9, eee Notes payable 12,000 Common stock 40, eee Retained earnings 99,000 Sales 183,500 Cost of goods sold 109,000 Factory overhead 25,eee Operating expenses 51, eee Totals $334,500 $334,500 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. Materials requisition 21-3010: Materials requisition 21-3011: Materials requisition 21-3012: Labor time ticket 6052: Labor time ticket 6053: Labor time ticket 6e54: $ 4,6ee direct materials to Job 402 $ 7,600 direct materials to Job 404 $ 1,500 indirect materials $ 4,eee direct labor to Job 402 $16,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. Required: 1. Prepare journal entries to assign the above costs. View transaction list Journal entry worksheet Record direct materials costs for Jobs 402 and 404. Note: Enter debits before credits Transaction General Journal Debit Credit