Danielle Company is working on two work orders. Job cost sheets show the following:

Direct Materials—Job 120 $6,000; Job 121 $3,600

Direct labor—Job 120 $4,000; Job 121 $2,000

Manufacturing overhead—Job 120 $5,000; Job 121 $2,500

Prepare the three summary entries to record the allocation of costs to work in process from the data on the job cost sheets.