Milner Company is working on two job orders. The job cost sheets show the following. Direct materials Direct labor Manufacturing overhead Job 201 $7,350 4,300 5,200 Job 202 $8.950 8.250 9.950 Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets.( account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation Work in Process Inventory 16300 16300 Raw Materials Inventory (To assign materials to jobs) Work in Process Inventory (b) 12250 12250 Factory Wages Payable (To assign labor to jobs) Work in Process Inventory 15250 15250 Manufacturing Overhead (To assign overhead to jobs)