Finley Educational Products started and finished job number B67 during June. The job required $4,700 of direct material and 30 hours of direct labor at $15 per hour. The predetermined overhead rate is $4 per direct-labor hour.

Record the cost of the raw materials, direct-labor and manufacturing overhead costs applied to Job B67. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Work-in-process inventory Raw-material inventory Wages payable Record transfer of job costs from work in process to finished goods inventory. Note: Enter debits before credits. Transaction General Journal Debit Credit 2