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Zang Co. manufactures its products in a continuous process involving two departments, Machining and Assembly. Prepare journal entries to record the following transactions related to production during June:

If an amount box does not require an entry, leave it blank.

a. Materials purchased on account, $180,000.

b. Materials requisitioned by: Machining, $73,000 direct and $9,000 indirect materials; Assembly, $4,900 indirect materials.

c. Direct labor used by Machining, $23,000; Assembly, $47,000.

d. Depreciation expenses: Machining, $4,500; Assembly, $7,800.

e. Factory overhead applied: Machining, $9,700; Assembly, $11,300.

f. Machining Department transferred $98,300 to Assembly Department; Assembly Department transferred $83,400 to finished goods.

g. Sold goods on account, $100,000; cost of goods sold, $68,000.