Entries for System 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 Packare Department, where pedaging is added ne the beginning of the process, on July 1, Preston & Groer Soap Company had the following inventories Finished Goods $30,630 Work in Process Making 11,900 Work in Process Packing 15,510 Materials 6,720 Departmental accounts are maintained for factory overhead, which oth hwerer balances on July 1 Manufacturing operations for July are sursed as follows a. Materials purchased on account $381,470 D. Materials requisitioned for use Phosphate - Making Department 5251,990 Packaging Packing Department 87,650 Indirect materials Making Department 9.860 Indirect material -Packing Department 3,540 a Lobot used Direct labor. Making Department $150,030 Direct laboracking Department 121,510 34,560 Indirect labor Maling Department Tretiahnement Indirect materials-Packing Department 3,540 c. Labor used: Direct labor Making Department $180,030 Direct labor--Packing Department 121,510 Indirect labor Making Department 34,860 Indirect labor-Packing Department 62,500 d. Depreciation charged on fixed assets: Making Department $32,870 Packing Department 27,140 e. Expired prepaid factory insurance: Making Department $6,230 Packing Department 2,490