College of Westchester 3 A) The Sirap Co purchased on Nov. 1, 4,000 units of materials at $8 per unit. In Nov. materials were requisitioned as follows: 1200 units for job 30 at $6 per unit and 800 units for Job 32 at $8 per unt. Required: Calculate the amount of materials charged to each job. Record the journal entry for the requisition from the materials storeroom.(4 Points) 3B)The Sirap Co. in Nov. had 1200 hours of direct labor on job 30 at a rate of $16 per hour, and 1300 hours of direct labor on job 32 at a rate of $14 per hour. Required: Calculate the amount of Direct Labor Charged to each job. Record the journal entry for labor costs into production. (6 Points)