E21-33 Das Manufacturing Company has two production departments: Cutting and Assembly. July I inventories are Raw Materials $4,200, Work in ProcessCutting $2.900. Work in ProcessAssembly $10,600. and Finished Goods $31,000. During July. the Follow ing transactions occurred. 2. 3. T. 8. 9. Purchased $64,300 of raw materials on account. Incurred $48,500 of factory labor. (Credit Wages Payable.) Incurred $23,000 of manufacturing overhead; $40,000 was paid and the remainder is unpaid. 4. Requisitioned materials for Cutting $16,400 and Assembly $9,900. 5. 6. Applied overhead at the rate of $22 per machine hour. Machine hours were Cutting Used factory labor for Cutting $21000 and Assembly $21,500. 1,680 and Assembly 1,720. Transferred goods costing $68,300 from the Cutting Department to the Assembly Department. Transfean goods costing $136,[H)0 from Assemblyr to Finished Goods. Sold goods costing $154,000 for $205,000 on account. Instrucrirms Journalize the transactions. {Omit explanations.) Joumafize transactions for lm processes. [L0 2}