Your answer is partially correct. Try again. Prepare the journal entries to record the assignment of direct materials, direct labor, and manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in (a), (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 11300 Raw Materials 1 89270 (2) TWork in Process Inventery Factory Labor (3) Work in Process Inventory 5650 67800 Manufacturing Overhead