Cullumber Comparty uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1. 2020, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials 525.000 . direct labor $15,000, and manufacturing overhead $20,000. As of January 1, Job 49 had been completed at a cost of $112,500 and was part of finished goods imventory. There was a $18,750 balance in the Raw Materials inventory account. During the month of January. Cullumber Company began production on Jobs 51 and 52 , and completed Jobs 50 and 51 Jobs 49 and 50 were also sold on account during the month for $152,500 and $197,500, respectively. The following additional events occurred during the month. 1. Purchased additional raw materials of 5112500 on account. 2. Incurred factory labor costs of $87.500. Of this amount $20.000 related to employer payroll taxes 3. Incurred manufacturing overhead costs as follows: indirect materials $21.250 : indirect labor $25.000 : depreciation expense on equipment 515,000 : and various other manufacturing overhead costs on account $20,000 4. Assigned direct materials and direct labor to jobs as follows Prepare the joumal entries to record the assignment of (1) direct materials, (2) direct labor. and (3) manufacturing overhead cos to production. in assigning manufacturing overhead costs, use the overhead rate calculated in (a). (Credit occount titles are automatically indented when omount is entered. Do not indent manually