EA14. LO 4.7 A company's individual job sheets show these costs: Job 133 Job 131 Job 132 Direct materials $4,585 2,385 $8,723 2,498 $1,575 2,874 Direct labor Overhead is applied at 1.25 times the direct labor cost. Use the data on the cost sheets to perform these tasks: A. Apply overhead to each of the jobs. B. Prepare an entry to record the assignment of direct materials to work in process. C. Prepare an entry to record the assignment of direct labor to work in process D. Prepare an entry to record the assignment of manufacturing overhead to work in process