E3-3B Das Manufacturing Company has two production departments: Cutting and Joumalize transactions for Assembly. July 1 inventories are Raw Materials $4,200, Work in ProcessCutting $2,900, two processes. Work in Process-Assembly $10,600, and Finished Goods $31,000. During July, the fol- (L04) lowing transactions occurred. 1. Purchased $64,300 of raw materials on account. 2. Incurred $48,500 of factory labor. (Credit Wages 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.)