Al Saffwa Manufacturing Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,200, Work in Process-Cutting $2,900, Work in Process-Assembly $10,600, and Finished Goods $31,000. During July, the following transactions occurred.

A. Purchased $62,500 of raw materials for cash.

B. Incurred $56,000 of factory labor . (Credit Wages Payable 50 % , rest paid in cash.)

C. Incurred $70,000 of manufacturing overhead; $30,000 was paid and the remainder is unpaid.

D. Used factory labor for Cutting $29,000 and Assembly $27.000.

E. Applied overhead at the rate of $15 per machine hour. Machine hours were Cutting 1,720 and Assembly 1,680.

F. Transferred goods costing $139,400 from Assembly to Finished Goods.

G. Sold goods costing $180,000 for $220,000 on accoun