Achrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $5,100, Work in ProcessCutting $3,600, Work in ProcessAssembly $11,600, and Finished Goods $32,600. During July, the following transactions occurred.

1.		Purchased $62,700 of raw materials on account.
2.		Incurred $61,600 of factory labor. (Credit Wages Payable.)
3.		Incurred $71,600 of manufacturing overhead; $42,000 was paid and the remainder is unpaid.
4.		Requisitioned materials for Cutting $16,600 and Assembly $9,600.
5.		Used factory labor for Cutting $33,400 and Assembly $28,200.
6.		Applied overhead at the rate of $21 per machine hour. Machine hours were Cutting 1,720 and Assembly 1,800.
7.		Transferred goods costing $68,290 from the Cutting Department to the Assembly Department.
8.		Transferred goods costing $135,000 from Assembly to Finished Goods.
9.		Sold goods costing $152,800 for $202,700 on account.