(d1) Your answer is partially correct. Prepare the journal entries to record the assignment of (1) raw materials, (2) factory labor, and (3) manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in (a). (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 (1) Work in Process Inventory Debit 805809 Raw Materials Inventory (2) Work in Process Inventory 51000 Factory Labor (3) Work in Process Inventory 61200 Manufacturing Overhead eTextbook and Media Credit 805809 51000 61200