4. General Motors Corporation produces a product which requires several departments. Two of those departments are the (1) Cutting and (2) Assembly 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:

Cutting department--200 machine hours at $30 per machine hour.

Assembly department350 direct labor hours at $20 per hour.

(b) Units costing $80,000 were completed in the Cutting Department

and were transferred to the Assembly Department.

(c) Units costing $58,000 were completed in the Assembly Department

and were transferred to Packaging Department.

Instructions

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

General Motors Corporation.