The summary journal entries for assigning the costs to polyester blazers (work order 424) follow. Entries for wool blazers would be similar. Of the 3000 off direct materials for work order 424, 2975 are used in operation 1 , and the remaining 25 of materials are used in another operation. The journal entry to record direct materials used for the 100 polyester blazers in march 2014 is as follows: