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Can you explain how to record the journal entries below and why? Material requisitioned to WIP and MOH departments amounted to $10,000 of which $8,000

Can you explain how to record the journal entries below and why?

Material requisitioned to WIP and MOH departments amounted to $10,000 of which $8,000 belongs to Direct Materials.
Cost of goods manufactured amounted to $30,000 for February 2002.

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