Benson Industries uses a process cost system. Products are processed first by Department A, second by Department B, and then they are 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	$120,000
Manufacturing costs added in Department B:
Direct materials	$50,000
Direct labor	12,000
Manufacturing overhead	19,000	81,000
Total costs charged to Department B in October	$201,000

The cost of work in process in Department B at October 1 is $25,000, and the cost of work in process at October 31 has been determined to be $30,000.

Prepare journal entries to record 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.)

(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.

No.	Account Titles and Explanation	Debit	Credit
(a)
(b)
(c)