As Whispering Manufacturing produced bookshelves this month, its accountants were in contact with production managers to keep tabs on costs. The WIP Inventory$-$Assembly account had a beginning balance as follows: DM costs of $$44,900$ and conversion costs of $$30,800.$ Additional DM costs were added to this assembly department this month totaling $$100,098,$ along with conversion costs of $$50,504.$ Direct materials were pulled from RM Inventory, while conversion costs consisted of accrued DL costs of $$35,904$ and applied MOH of $$14,600.$ During the month, $3,000$ physical units were completed.

Whispering uses the FIFO method of process costing and reported the following equivalent units this month.

$\backslash$table$[[,$DM$,$Conversion Costs$],[$Total equivalent units of work done this period,$2,490,2,360]]$

$($a$)$

Record the journal entries to recognize $(1)$ the transfer of DM into the assembly department and $(2)$ the use of assembly$-$related conversion costs. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$(1)$

$(2)$