Cheyenne Company manufactures a single product by a continuous process involving two production departments. The records indicate that $$123,200$ of direct materials were issued to and $$176,000$ of direct labor was incurred by Department $1$ in themanufacture of the product. The factory overhead rate is $$25$ per machine hour; machine hours were $4,400$ in Department $1.$ Work inprocess imventory in the department at the beginning of the period totaled $$30,800$; and work in process inventory at the end of the period was $$22,000.$

$($a$)$ Prepare entries to record the following transactions:

The flow of costs into Department $1$ for

$(1)$ direct materials

$(2)$ direct labor

$(3)$ manufacturing overhead

$($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit

entries.$)$

No$.$ Account Titles and Explanation

Debit

$(1)$

$(2)$

$(3)$

$(3)$