Blue spruce company has two production departments

Blue Spruce Company has two production departmentst Fabricating and Finishing. Beginning imventories are: Work in Process inventory-Fabricating, \$7.580; Work in Process Inventory-Finishing, \$5,120; and Finished Goods inventory. $7,010. During the month the following transactions occurred: 1. Purchased $50,400 of raw materials on account. 2. Incurred $94,500 of factory labor. Wages are unpaid. 3. Incurred $63,000 of manufacturing overhead; $50,400 was paid and the remainder is unpaid. 4. Requisitioned direct materials for Fabricating, $12,600 and Finishing $10,080. 5. Used factory labor for Finishing, $75,600 and Fabricating, $18,900. 6. Assigned $56,700 of overhead based on machine hours used in each department. The Finishing Department used twice as many machine hours as did Fabricating