Current Attempt in Progress

Ayayai Company has two production departments: Fabricating and Finishing. Beginning inventories are: Work in Process InventoryFabricating, $$4,820$; Work in Process Inventory$-$Finishing, $$3,280$; and Finished Goods Inventory, $$4,480.$ During the month the following transactions occurred:

Purchased $$32,000$ of raw materials on account.

Incurred $$60,000$ of factory labor. Wages are unpaid.

Incurred $$40,000$ of manufacturing overhead; $$32,000$ was paid and the remainder is unpaid.

Requisitioned direct materials for Fabricating, $$8,000$ and Finishing, $$6,400.$

Used factory labor for Finishing, $$48,000$ and Fabricating, $$12,000.$

Assigned $$36,000$ of overhead based on machine hours used in each department. The Finishing Department used twice as many machine hours as did Fabricating.

Journalize the transactions for the month. $($Credit account titles are automatically 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.$)$

No$.$ Account Titles and Explanation

Debit

Credit