a. Purchase of raw materials on account, $9,300 b. Requisition of direct materials to Assembly Department, $4,300 Finishing Department, $2,400 c. Incurrence and payment of direct labor, $10,500 (these costs should be debited to WIP Inventory-Assembly) d. Incurrence of manufacturing overhead costs (unpaid): Property taxes-plant, $1,800 Utilities-plant, $4,800 Insurance-plant, $1,700 Depreciation-plant, $3,800 e. Assignment of conversion costs to the Assembly Department: Direct labor, $5,000 Manufacturing overhead, $2,600 f. Assignment of conversion costs to the Finishing Department: Direct labor, $4,700 Manufacturing overhead, $6,600 g. Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, $10,500 h. Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $15,600 Journal Entry