Direct materials.

Direct labor.

Overhead applied.

Indirect materials.

Indirect labor.

Required:

$1.$ Use the document information above to prepare journal entries for the above costs. These six documents must be processed to bring the accounting records up to date.

Materials requisition $10$: $ $4,300$ direct materials to Job $402$

Materials requisition $11$: $ $7,700$ direct materials to Job $404$

Materials requisition $12$: $ $1,600$ indirect materials

Labor time ticket $52$: $ $8,000$ direct labor to Job $402$

Labor time ticket $53$: $ $12,000$ direct labor to Job $404$

Labor time ticket $54$: $ $5,000$ indirect labor

Jobs $402$ and $404$ are the only jobs in process at year$-$end. The predetermined overhead rate is $150\%$ of direct labor cost.