4. General Mills Company produces a product which requires several departments. Two of those departments are the (1) Mixing and (2) Baking departments. The company uses a process cost accounting system. During March the company had the following transactions for these departments:

(a) Manufacturing overhead is applied to the product based on

the following for each department:

Mixing department--270 machine hours at $35 per machine hour.

Baking department360 direct labor hours at $24 per hour.

(b) Units costing $41,000 were completed in the Mixing Department

and were transferred to the Baking Department.

(c) Units costing $52,000 were completed in the Baking Department

and were transferred to Packaging Department.

Instructions

Prepare the journal entries to record the preceding transactions (a, b, c)

for General Mills Company.