Ayayal Industries uses a process cost system. Products are processed first by Department A and then by Department B before being transferred to the finished goods warehouse. Shown below is the cost information for Department B during the month of October. Costs of units transferred in Manufacturing costs added in Department B. $96,000 Direct materials $40,000 Direct labor 9.600 Manufacturing overhead 15.200 64,800 Total costs charged to Department B in October $111.200 The balance in work in process inventory in Department B at October 1 is $20,000 and it is $24,000 at October 31. Prepare journal entries to record the following transactions for the month of October (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) (a) The transfer of production from Department A to B. (b) The manufacturing costs incurred by Department B. (c) The transfer of completed units from Department B to the finished goods warehouse.