Required information [The following information applies to the questions displayed below) Bergamo Bay's computer system generated the following trial balance on December 31, 2019. The company's manager knows something is wrong with the trial balance because it does not show any balance for Work in Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll (Factory Wages Payable) has not been recorded. Credit Debit $ 69,000 38,000 24,000 9,000 3,000 Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Notes payable Common stock Retained earnings Sales Cost of goods sold Factory overhead Operating expenses Totals $ 9,200 12,200 30,000 87.000 198,600 113,000 V27,000 56,000 $337,000 5337,000 After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date bring the accounting records up to date Materials requisition 21-3010: Materials requisition 21-3011: Materials requisition 21-3012: Labor time ticket 6052: Labor time ticket 6053: Labor time ticket 6054: $ 4,500 direct materials to Job 402 $ 7,700 direct materials to job 404 $ 2,300 indirect materials $ 6,000 direct labor to Job 402 $14,000 direct labor to Job 404 $ 5,000 indirect labor Jobs 402 and 404 are the only units in process at year end. The predetermined overhead rate is 150% of direct labor cost a. Direct materials costs to Work in Process Inventory b. Direct labor costs to Work in Process Inventory c. Overhead costs to Work in Process Inventory d. Indirect materials costs to the Factory Overhead account e. Indirect labor costs to the Factory Overhead account Required: 1. Prepare journal entries to assign the above costs