Department 1002 of a manufacturing company had the following transactions for the month of May: lop7 1 Requisitioned $24,300 of direct materials from the storeroom.

2 Distributed monthly payroll costs. Four of the ten factory workers had worked 160 hours each in Department 1002. All factory workers are paid $2.75 an hour.
3 Factory overhead is applied at a predetermined application rate based on direct labor cost. Total estimated factory overhead was $110,880 and total estimated direct labor cost was $52,800.
4 Ending work-in-process inventory was $9,254. Units transferred out went to Department 1022.
No beginning work-in-process inventory exists.
Required:
Give the appropriate journal entries for Department 1002 under a process cost system.