During July, the following transactions occurred.

Beginning Balances: Raw Materials $=$$$50,000\mathrm{.}00$

Finished Goods Inventory $=$$$25,000\mathrm{.}00$

a$.$ Indirect utility costs are received on account $$9,000\mathrm{.}00$

b$.$ Transferred raw materials to Assembling $$10,000\mathrm{.}00$

c$.$ Incurred $$30,000$ of factory labor paid with cash

d$.$ Transferred factory labor to assemblinh $$20,000$ and packaging $$5,000$