Cost of work in process at May 1.. $ 85,000 Cost of units transferred in from Department X during May 262,000 Manufacturing costs added in Department Y: Direct materials used $210,000 Direct labor 45,000 Manufacturing overhead 67,000 322,000 Total costs charged to Department Y as of May 31 $669,000 Process costing system-journal entries Recreate the following table and prepare a general journal entry summarizing each of the following transaction categories for the month of May (you may omit explanations): The transfer of production from Department x to Department Y. (b.) The recording of manufacturing costs incurred in Department Y during May. (Use a single journal entry.) (c.) The transfer of completed units from Department Y to the finished goods warehouse