Making journal entries to record the transfer of costs. The following data are given for the two production departments, the Mixing and Finishing Departments, of the Deluxe Paint Company for the month of May 19X8. Materials, labor, and overhead charged to production are as follows:

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

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Materials Labor Overhead Mixing Department $79,000 $4,000 $21,000 Finishing Department 14,000 3,000 12,500 The costs of work transferred were as follows: From Mixing Department to Finishing Department $ 90,000 From Finishing Department to Finished Goods 109,000