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.