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.