Milner Company is working on two job orders. The job cost sheets show the following.

		Job 201		Job 202
Direct materials		$7,000		$9,100
Direct labor		4,300		8,300
Manufacturing overhead		5,500		9,850

Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title to assign materials to jobs	enter a debit amount	enter a credit amount
	enter an account title to assign materials to jobs	enter a debit amount	enter a credit amount
	(To assign materials to jobs)
(b)	enter an account title to assign labor to jobs	enter a debit amount	enter a credit amount
	enter an account title to assign labor to jobs	enter a debit amount	enter a credit amount
	(To assign labor to jobs)
(c)	enter an account title to assign overhead to jobs	enter a debit amount	enter a credit amount
	enter an account title to assign overhead to jobs	enter a debit amount	enter a credit amount
	(To assign overhead to jobs)