Entries for Process Costing Preston & Grover Soap Company manufactures powdered detergent. Phosphate is placed in process in the Making Department, where it is turned into granulars. The output of Making is transferred to the Packing Department, where packaging is added at the beginning of the process. On July 1, Preston & Grover Soap Company had the following inventories: Line Item Description Amount Finished Goods $13,500 Work in ProcessMaking 6,790 Work in ProcessPacking 7,350 Materials 5,100 Departmental accounts are maintained for factory overhead, which both have zero balances on July 1. Manufacturing operations for July are summarized as follows: Line Item Description Amount a. Materials purchased on account $149,800 b. Materials requisitioned f