Bergo Bay's accounting system generated the following account balances on December 31. The company's manager knows something is wrong with this list of balances because it does not show any balance for Work in Process Inventory, and the accrued factory payroll (Factory Woges Payable) has not been recorded. These six documents must be processed to bring the accounting records up to date. Jobs 402 and 404 are the only jobs in process at year-end. The predetermined overhead rate is 1500 of direct labor cost Journal entry worksheet 5 Record direct materiais used for Jobs 402 and 404 . Note: Enter debits before credits. Journal entry worksheet 5 Record direct labor costs for Jobs 402 and 404 . Notes Enter debits before credits. Journal entry worksheet Record the entry to apply overhead to Jobs 402 and 404 . Notet Enter debits before credits. Journal entry worksheet Journal entry worksheet 123