E21-2 Record the following process costing transactions in the general journal:

a. Purchase of raw materials on account, $8.400

b. Requisition of direct materials to Assembly Department. $3.800 Finishing Department, $2,000

c. Incurrence and payment of manufacturing labor, $10,800,

d. Incurrence of manufacturing overhead costs: Property taxes-plant. $1.900 Utilities-plant. $4.500 Insurance-plant. $1,100 Depreciation-plant. $3,400

e. Assignment of conversion costs to the Assembly Department: Direct labor. $4.700 Manufacturing overhead, $2.900

f. Assignment of conversion costs to the Finishing Department: Direct labor, $4,400 Manufacturing overhead. $6.200 g. Cost of goods completed and transferred out of Assembly and into Finishing, $10,250. h. Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $15.600.