Required information [The following information applies to the questions displayed below.] Bergo Bay's accounting system generated the following account balances on December 31. The company's manager knows something is wrong with this list of balances because it does not show any balance for Work in Process Inventory, and the accrued factory payroll (Factory Wages Payable) has not been recorded. These six documents must be processed to bring the accounting records up to date. Jobs 402 and 404 are the only jobs in process at year-end. The predetermined overhead rate is 100% of direct labor cost. a. Direct materials. b. Direct labor. c. Overhead applied. d. Indirect materials. e. Indirect labor. Required: 1. Use the document information above to prepare journal entries for the above costs. 1 Record direct materials used for Jobs 402 and 404 . 2 Record direct labor costs for Jobs 402 and 404. 3 Record the entry to apply overhead to Jobs 402 and 404. 4 Record the indirect materials used. 5 Record the indirect labor. Credit Note : O= journal entry has been entered