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. Cash Accounts receivabin Raw materials inventory Work in process inventory Pinished goods inventory Prepaid rent Recounts payabln Notes payable Common stock Retained earnings Sales Cost of goods sold Factory overhead Operating expenses Totals Debit Condit $ 66,000 35,000 22,500 0 12,000 1.000 $ 10,100 13,100 40,000 88,000 174,300 105,000 26,000 55,000 $325,500 $325,500 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, Materials requisition 21-10101 Materials requisition 21-3011: Materials requisition 21-1012: Labor time ticket 60521 Labor time ticket 60531 Labor time ticket 60541 $ 4,200 direct materials to Job 102 $ 7,800 direct materiale to Job 404 $ 2,400 indirect materials $ 6.000 direct Tabor to Job 403 $14,000 direct labor to Job 404 35,000 indirect Labor Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 100% of direct labor cost. direct labor cost. Problem 02-2A Part 1 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. View transaction list Journal entry worksheet