Jan 31) Record the journal entry to account for raw materials requisitioned to jobs during January. Use a separate subsidiary account for each individual job. In addition to the direct materials requisitioned, $400 worth of indirect materials were used across all jobs. 2 3 4 5 Jan 31) Record the journal entry to account for the labor costs of jobs during January. Use a separate subsidiary account for each individual job. In addition to the costs of direct labor, Various Violins spent $200 on indirect labor during the period. All of these wages were paid 6 in cash. 7 8 9 20 22 123 24 Jan 31) Record the journal entry to account for the allocation of overhead to all jobs using 25 the standard rate of 60% of direct labor costs. Use separate subsidiary accounts for each job. 26 27 28 29 30 31