Angela and JoAnn manufactures cookies. Materials are placed in production in the Baking Department and after processing are transferred to the Packaging Department, where more materials are added. The finished products emerge from the Packing Department. There were no inventories of Work in Process. Journalize the following transactions for the month of March: a. Materials purchased on account $186,400 b. Materials requisitioned for use: Baking Dept $128,500 ($122,300 directly) Packing Dept $63,100 ($53.400 directly) C. Labor costs incurred: Baking Dept $97,700 ($85,200 directly) Packing Dept $63,100 ($53,400 directly) d. Misc. costs incurred on account Baking Dept $32,400 Packing Dept $26,200 plant assets: Baking Dept $52,400 $41 100