Complete the following journal entries to show the flow of goods and costs through relative accounts in the process costing system.

You will use each of the following accounts at least once: Work in Process, Raw Materials, Wages Payable, Manufacturing Overhead, Finished Goods

XX/XX/2019	a.	$XX.XX
	b.		$XX.XX
	Record raw materials into WIP

XX/XX/2019	c.	$XX.XX
	d.		$XX.XX
	Record/apply labor costs

XX/XX/2019	e.	$XX.XX
	f.		$XX.XX
	Record/apply manufacturing overhead

XX/XX/2019	g.	$XX.XX
	h.		$XX.XX
	Transfer of WIP into finished goods