41. A business produces its products by a continuous process involving three production departments, #1 through #3. Present journal entries to record the following selected transactions related to production during August:

(a)	Materials purchased on account, $130,000.
(b)	Material requisitioned for use in Department 1, $125,700, of which $124,200 entered directly into the product.
(c)	Labor cost incurred in Department 1, $195,400, of which $174,000 was used directly in the manufacture of the product.
(d)	Factory overhead costs for Department 1 incurred on account, $52,700.
(e)	Depreciation on machinery in Department 1, $29,200.
(f)	Expiration of prepaid insurance chargeable to Department 1, $7,000.
(g)	Factory overhead applied to production, $105,300.
(h)	Output of Department 1 transferred to Department 2, $362,700.

JOURNAL Date Post. DR CR
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)

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