E3-3B Das Manufacturing Company has two production departments: Cutting and Journali Assembly, July 1 inventories are Raw Materials $4,200, Work in Process-Cutting $2,900, no proce Work in Process Assembly 510,600, and Finished Goods $31,000. During July, the follow (LO 27 ing transactions occurred. 1. Purchased $64,300 of raw materials on account 2. Incurred $48,500 of factory labor. (Credit Waget Payable.) 3. Incurred $73,000 of manufacturing overhead; $40,000 was paid and the remainder is unpaid. 4. Requisitioned materials for Cutting $16,400 and Assembly $9,900. 5. Used factory labor for Cutting $27,000 and Assembly $21.500. 6. Applied overhead at the rate of $22 per machine hour. Machine hours were Cutting 1,680 and Assembly 1,720. 7. Transferred goods costing $68,300 from the Cutting Department to the Assembly Department 8. Transferred goods costing $136,000 from Assembly to Finished Goods. 9. Sold goods costing $154,000 for $205,000 on account Instructions Journalize the transactions. (Omit explanations.)