Beauty Soap Company manufactures powdered detergent. Phosphate is placed in process in the Making Department, where it is turned into granulars. The output of Making is the process. On Packing Department, where Dackaging is added at the beginning of the prodes. On December 1 , Beant, where Dackaging is added at of pany had the following Departmental accounts balances on December 1 1. Journalize the entries to record the operations, identifying each entry by letter. 2. Compute the December 31 balances of the inventory accounts. 3. Compute the December 31 balances of the factory overhead accounts