At Vol Corporation, production is started in the fab department. The work is then transferred to the finishing department, where goods are completed and then transferred to the finished goods storeroom. Data about the companys costs during September 20X1 follows:

Material costs placed into production

Fab department $ 40,100.00

Finishing department 5,100.00

Direct labor costs

Fab department 112,000.00

Finishing department 18,000.00

Taxes withheld from employees earnings

Social security tax withheld 8,060.00

Medicare tax withheld 1,885.00

Federal income tax withheld 19,500.00

Overhead costs

Fab department 44,800.00

Finishing department 7,200.00

During the month, products costing $167,000 were transferred from the fab department to the finishing department; goods costing $193,000 were transferred from the finishing department to finished goods inventory; and goods that cost $154,400 were sold on account for $201,000.

Required:

Give the journal entries on September 30 to summarize the following:

1. Materials placed into production
2. Labor costs charged into production
3. Overhead costs charged into production