Cullumber Company is working on two job orders. The job cost sheets show the following.

		Job 201		Job 202
Direct materials		$7,350		$8,950
Direct labor		4,300		8,250
Manufacturing overhead		5,200		9,950

Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets. (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)
	(To assign labor to jobs)
(c)
	(To assign overhead to jobs)