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

		Job 201		Job 202
Direct materials		7,450		$8,847
Direct labor		4,214		7,980
Manufacturing overhead		5,212		9,841

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.)

o.

Account Titles and Explanation

Debit

Credit