3. Prepare journal entries to record the cost flows during November. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal 1-8

The November production of MVP's Minnesota Division consisted of batch P25 (2,200 professional basketballs) and batch S33 (4,000 scholastic basketballs). Each batch was started and finished during November, and there was no beginning or ending work in process. Costs incurred were as follows: Direct Material: Batch P25, $41,800, including $2,500 for packaging material; batch S33, $48,000. Conversion Costs: Preparation Department, predetermined rate of $5.20 per unit; Finishing Department, predetermined rate of $6.00 per unit; Packaging Department, predetermined rate of $0.60 per unit. (Only the professional balls are packaged.) Journal entry worksheet Record the requisition of raw material by the Preparation Department for batch P25. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal