1. Apple Company has two production departments: Cutting and Assembly. April 1 inventories are Raw Materials $4,200,Work in ProcessCutting $2,900,Work in ProcessAssembly $10,600, and Finished Goods $31,000. During april, the following transactions occurred.

A. Purchased $63,000 of raw materials on account.

B. Incurred $65,000 of factory labor. (50% Credit Wages Payable, rest in cash.)

C. Incurred $70,000 of manufacturing overhead; 40% was paid and the remainder is unpaid.

D. Requisitioned materials for Assembly $8,900, & Cutting $15,700.

E. Used factory labor for Cutting $27,000 and Assembly $29,000.

F. Applied overhead at the rate of $22 per machine hour.

Machine hours were Cutting 1720 and Assembly 1,680.

Required:

Journalize the transactions in proper journal format. (Omit explanations.).