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> cell styles Styles fx A B C D E F G H Ercise 3 Record the journal entries to assign the following costs: 3/31 Used $16 of raw materials for specific jobs and $4 for general use. 3/31 Time tickets showed $88 of direct labor and $8 indirect labor. 3/31 Predetermined overhead rate is 180% of direct labor. 16 4 3/31 Work in process inventory Manufacturing overhead Raw materials inventory (Assign raw materials) 20 88 3/31 Work in process inventory Manufacturing overhead Factory payroll (Assign payroll costs) 96 3/31 Work in process inventory Manufacturing overhead (Assign overhead)