Make joumal entries to record the transfer of costs. (Obj . 5) . The following data are given for the two production departments, the Blending and Finishing Departments, of the Mason Solvent Company for the month of June 19X9. Materials, labor, and overhead charged to production are as follows:

Blending Department Finishing Department Materials

$79,000 1,000 Labor

$4,000 3,000 Overhead

$21,000 12,500

$ 90,000 102,000 The costs of work transferred were as follows:

From Blending Department to Finishing Department From Finishing Department to Finished Goods Give the journal entries to charge the costs to production and to record the transfer of work from the Blending Department to the Finishing Department and from the Finishing Department to Finished Goods.

LO.1