Milner Company is working on two job orders. The job cost sheets show the following. Job 201 Job 202 Direct materials $7.200 $9,000 Direct labor 4,000 8,000 Prepare the two summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets. (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 (a) (b) (To assign materials to jobs) (To assign labor to jobs) Debit Credit