Milner Company is working on two job orders. The job cost sheets show the following.
|
Job 201 |
Job 202 |
|
|
Direct materials |
$7,200 |
$9,000 |
|
Direct labor |
4,000 |
8,000 |
|
Manufacturing overhead |
5,200 |
9,800 |
Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets.