3) A Company has two production departments: Fabricating and Finishing. Beginning inventories are: Work in ProcessFabricating, $6,030; Work in ProcessFinishing, $4,100; and Finished Goods, $5,600. During the month the following transactions occurred:

1. Purchased $45,000 of raw materials on account.

2. Incurred $85,000 of factory labor. Wages are unpaid.

3. Incurred $50,000 of manufacturing overhead; $44,000 was paid and the remainder is unpaid.

4. Requisitioned materials for Fabricating, $10,000 and Finishing, $8,000.

5. Used factory labor for Finishing, $64,000 and Fabricating, $21,000.

6. Applied $45,000 of overhead based on machine hours used in each department. The Finishing Department used twice as many machine hours as did Fabricating.

Required: Journalize the transactions for the month.

I need help understanding how to record entries for the applied overhead - specifically how to enter : 6. Applied $45,000 of overhead based on machine hours used in each department. The Finishing Department used twice as many machine hours as did Fabricating. ( not sure how to determine machine hours based on this information).

and 3. Incurred $50,000 of manufacturing overhead; $44,000 was paid and the remainder is unpaid. --> what to do when there is unpaid overhead ?

please provide step by step on above questions.

thank you