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 Manufacturing overhead 5,200 9,800 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) (To assign materials to jobs.) (b) (To assign labor to jobs.) (c) (To assign overhead to jobs.)