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Raw Materials Open 5 20,000 Debits 630,000 Credits Close 5 55,000 WIP - Mixing Department Open 5 50,000 Direct mater 330,000 Direct labour 200,000 Applied Over 400,000 Close 5 120,000 Credits NIP - Finishing Departmen Open 5 60,000 Transferred in Direct mater 200,000 Direct labour 120,000 Applied Over 240,000 Close 5 125,000 Credits Finished Goods Open S 40,000 Debits Credits Close 1; 130,000 Manufacturing Overhead Debits S 630,000 ? Credits Close Close Factory Wages Payable $ 10,000 Open Debits 339,000 334,000 Credits ? Close Cost of Goods Sold Debits Close