Crane Company is working on two job orders. The job cost sheets show the following. Job 201 Job 202 Direct materials $7,440 $9,360 Direct labor 4,160 8,320 Prepare the two summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) (To assign materials to jobs) (b) EPIC (To assign labor to jobs)