Carson Biotech, inc., manufactures surgical tools. An order was received for 500 autoclaves. Materials costing $12,500 were ordered on account. Additional manufacturing costs were $47,000, of which $25,000 were accounts payable and the balance was wages payable. At the end of the accounting period, $4,100of goods were not yet completed and were in the company's sole processing area. There was no finished goods inventory.

Prepare journal entries to show the flow of costs using backflush costing.