Mountain Gearing Company has incurred the following costs on Job ES34, an order for 40 gearing wheels to be delivered at the end of next month.
Direct materials:
On March 5, requisition number 870 was issued for 40 titanium blanks to be used in the special order. The blanks cost $8.00 each.
On March 8, requisition number 873 was issued for 960 hardened nibs also to be used in the special order. The nibs cost $0.60 each.
Direct labor:
On March 9, Harry Kerst worked from 9:00 A.M. until 12:15 P.M. on Job ES34. He is paid $12.00 per hour.
On March 21, Mary Rosas worked from 2:15 P.M. until 4:30 P.M. on Job ES34. She is paid $14.00 per hour.

Required:
1. On what documents would these costs be recorded?
2. How much cost should have been recorded on each of the documents for Job ES34?