Culver Company has two production departments: Fabricating and Finishing. Beginning inventories are: Work in Process inventoryFabricating. $6,980; Work in Process Inventory-Finishing, \$4,720; and Finished Goods Inventory, $6,460. During the month the following transactions occurred: 1. Purchased $46,400 of raw materials on account. 2. Incurred $87,000 of factory labor. Wages are unpaid. 3. Incurred $58,000 of manufacturing overhead; $46,400 was paid and the remainder is unpaid. 4. Requisitioned direct materials for Fabricating, \$11,600 and Finishing, \$9,280. 5. Used factory labor for Finishing, $69,600 and Fabricating, $17,400. 6. Assigned \$52.200 of overhead based on machine hours used in each department. The Finishing Department used twice as many machine hours as did Fabricating Joumalize the transactions for the month. (Credit account titles are automotically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem, List all debit entries before credit entries.)