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5andhiti Company uses a job order cost system and applies overhead to production on the basis of direct labor costs On January 1. 2022. Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows direct materiats 524.000 direct labor $14,400, and manufacturing overhead $19,200. As of January 1, Job 49 had been completed at a cost of $108,000 and was part of finished goods inventory. There was a $18,000 balance in the Raw Materials Imentery account on Jaruary 1. During the month of January. Sandhill Company besan production on Jobs 51 and 52 and completed Jobs 50 and 51 . Jobs 49 and 50 . were sold en account during the month for $146,400 and $189,600, respectively. The following additional events occurred during the month. 1. Purchased additional raw materials of $108,000on account. 2. Incutred factory tabor costs of $84,000 3. Incurred manufacturing overhead costs as follows depreciation eqpense on equipment 514,400 and various other mamutacturinge owerhend costs ca account 519,200 4. Assigned direct materials and direct labor to jobs as follows. Prepare the journal entries to record the assignment of (1) raw materials, (2) factory labor, and (3) manufacturing overhead costs to production, In assigning manufacturing overhead costs, use the overhead rate calculated in (a). (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. are dutornaticolly indented wher amount is entered. Do not indent mantally