Bergamo Bay's computer system generated the following trial balance on December 31, 2017. 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 Payroll Payable) has not been recorded. Credit Debit $ 70,000 48,000 29,000 12,000 4,000 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 $ 10,100 13,100 40,000 92,000 186,800 107,000 29,000 43, eee $342,080 $342,000 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. CH Materials requisition 21-3010: Materials requisition 21-3011: Materials requisition 21-3012: Labor time ticket 6052: Labor time ticket 6053: Labor time ticket 6054: $4,3ee direct materials to Job 402 $7,300 direct materials to Job 404 $1,700 indirect materials $7,00e direct labor to Job 402 $5,cee direct labor to Job 404 $4,000 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 Problem 15-2A Part 1 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 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