A&A Inc. is a manufacturer of digital cameras. It has two$$ departments: assembly and testing. In$$ January, the company incurred $ $900$ comma $000$ on direct materials and $ $957$ comma $600$ on conversion costs for a total manufacturing cost of $ $1$ comma $857$ comma $600.$ During$$ February, $12$ comma $000$ cameras are placed into$$ production, but only $9$ comma $000$ cameras are fully completed at the end of February. All direct materials have been added to the remaining $3$ comma $000$ cameras.$$ However, on$$ average, these remaining $3$ comma $000$ cameras are only $50\%$ complete as to conversion costs

Information on the cameras

Direct Materials

Conversion Costs

Total

Costs incurred during the period

$$900,000$

$$957,600$

Equivalent units of work done in current period

$12,000$

$10,500$

Cost per equivalent unit

$$75\mathrm{.}00$

$$91\mathrm{.}20$

$$166\mathrm{.}20$

Required

Prepare summary journal entries for the use of direct materials and incurrence of conversion costs. Also prepare a journal entry to transfer out the cost of goods completed. Show the postings to the$$ Work$-$in$-$Process account.

Required. Prepare summary journal entries for the use of direct materials and incurrence of conversion costs. $($Record debits$$ first, then credits. Explanations are not required. Round your answers to the nearest whole$$ dollar.$)$

Begin by recording the purchase and use of direct materials.

Date

Accounts

Debit

Credit

JE $1$

First row account label input

First row debit number input

First row credit number input

Second row account label input

Second row debit number input

Second row credit number input

Third row account label input

Third row debit number input

Third row credit number input

Fourth row account label input

Fourth row debit number input

Fourth row credit number input