3. Milner Company is working on two job orders. The job cost sheets show the following. Job 201Job 202Direct materials$7,200$9,000Direct labor40008,000Manufacturing...

3. Milner Company is working on two job orders. The job cost sheets show the following. Job 201 Job 202 Direct materials $7,200 $9,000 Direct labor 4000 8,000 Manufacturing overhead 5,200 9,800 Required: Prepare the three summary entries to record the assignment of costs to work in process from the data on the job cost sheets.