Milner Company is working on two job orders. The job cost sheets show the following. Direct materials Direct labor Job 201 $7,200 4,000 Job 202 $9,000 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 Antered. Do not indent manually.) No. Account Titles and Explanation (a) (b) (To assign materials to jobs) (To assign labor to jobs)