Milner Company is working on two job orders. The job cost sheets show the following. Job 201 Job 202 Direct materials $7,500 $9,250 Direct labor 4,000 8,150 Manufacturing overhead 5,050 9,600 Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets. (Credi account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) Work in Process Inventory Raw Materials Inventory (To assign materials to jobs) (b) Work in Process Inventory Factory Labor (To assign labor to jobs) (c) Work in Process Inventory Manufacturing Overhead