Recognize that Work in Process Inventory is the control account for all unfinished job cost sheets.

Danielle Company is working on two job orders. The job cost sheets show the following:

Direct materials—Job 120 $6,000; Job 121 $3,600

Direct labor—Job 120 $4,000; Job 121 $2,000

Manufacturing overhead—Job 120 $5,000; Job 121 $2,500

Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets.

Recognize that Work in Process Inventory is the control account for all unfinished job cost sheets.

Debit Work in Process Inventory for the materials, labor, and overhead charged to the job cost sheets.

Credit the accounts that were debited when the manufacturing costs were accumulated.