Sandhill Manufacturing uses a job-order cost system and applies overhead to production on the basis of direct labour costs. On January 1, 2022, Job No. 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $ 30,900, direct labour $ 15,300, and manufacturing overhead $ 20,400. As at January 1, Job No. 49 had been completed at a cost of $ 120,800 and was part of finished goods inventory. There was a $ 25,800 balance in the Raw Materials Inventory account on January 1. During the month of January, Sandhill Manufacturing began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were sold on account during the month for $ 152,100 and $ 198,000, respectively. The following additional events occurred during the month: 1. Sandhill purchased additional raw materials of $ 106,000 on account. 2. It incurred factory labour costs of $ 75,100. 3. It incurred manufacturing overhead costs as follows: depreciation on equipment $ 14,300, and various other manufacturing overhead costs on account $ 22,600. 4. It assigned direct materials and direct labour to jobs as follows: Direct Materials Direct Labour Job No. 50 $ 12,000 $ 7,300 51 42,600 28.500 52 35,200 22,400 5. It assigned indirect materials of $ 17,300 and indirect labour of $ 18,500. Prepare the journal entries to record the assignment of raw materials, factory labour, and manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in part (a). (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 1,245.) Account Titles and Explanation Debit Credit Work in Process Inventory 89800 Raw Materials Inventory 89800 (To record direct materials assigned to jobs 50, 51 and 52) Work in Process Inventory 58200 Factory Labour 58200 (To record direct labour assigned to jobs 50, 51 and 52) Work in Process Inventory 42591 Manufacturing Overhead 42591 (To record manufacturing overhead assigned to jobs 50, 51 and 52)