Debit Credit Transaction 1 Raw materials worth $12,000 were issued for use in the Cutting Department 2 Manufacturing overhead was applied to the Shaping Department, $10,000 Unshaped, cut snowboards worth $60,000 were transferred from the Cutting Department to the Shaping Department Finished snowboards worth $80,000 were transferred from the Shaping "Department to the finished goods warehouse 5 Finished bricks that cost $100,000 were sold to customers