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During February, Charm Inc. worked on two jobs with the following data:

	Job 13	Job 12
Units in each job	100 units	200 units
Units sold	100 units	----
Materials requisitioned	$5,230	$3,970
Direct labor hours	900 hrs.	1,220 hrs.
Direct labor cost	$13,500	$18,300

Overhead is assigned on the basis of direct labor hours at a rate of $8. During February, Job 12 was completed and transferred to Finished Goods. Job 13 is the only unfinished job at the end of the month.

A. Prepare the journal entries for requisitioning all materials used during the month.

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B. Prepare the journal entries for direct labor for the month. Assume the workers have not been paid yet.

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