$[$The following information applies to the questions displayed below.$]$

Bergo Bay's accounting system generated the following account bolances on December $31.$ The company's manager

knows something is wrong with this list of balances becouse 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.

Materials requisition $10$: $ $$4,800$ direct materials to Job $402$

Materials requisition $1$l: $$7,200$ direct materials to $30$b $404$

Materials requisition $12$: $ $2,500$ indirect naterisis

Labor tine ticket $52$: $$8,000$ direct labor to Job $402$

Labor tine ticket $53$: $ $12,600$ direct labor ta $10$b $404$

Labor tine ticket $54$: $$5,008$ indirect labor

Jobs $402$ and $404$ are the only jobs in process at year$-$end. The predetermined overheod rate is $150\%$ of direct labor cost.

a$.$ Direct moteriols.

b$.$ Direct lobor.

c$.$ Overhead opplied.

d$.$ Indirect materials.

e$.$ Indirect lobor.

Required:

Use the document information above to prepore journol entries for the above costs.

Journal entry worksheet

Record direct materials used for Jobs $402$ and $404.$

Nore: Enter debits before credits.