(di) Your answer is correct. ion Prepare the journal entries to record the assignment of (1) direct materials, (2) direct labor, and (3) manufactu account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (1) Work in Process Inventory Debit Credit 96380 Raw Materials Inventory 96380 (2) Work in Process Inventory Factory Labor (3) Work in Process Inventory 61000 61000 73200 Manufacturing Overhead 73200