FloorMate Carpet Company manufactures carpets. Fiber is placed in process in the Spinning Department, where it is spun into yarn. The output of the Spinning Department is transferred to the Tufting Department, where carpet backing is added at the beginning of the process and the process is completed. On October 1, FloorMate Carpet Company had the following inventories: Finished Goods $8,400 Work in Process-Spinning Department 1,600 Work in Process Tufting Department 2,100 4,500 Matenals Departmental accounts are maintained for factory overhead, and both have zero balances on October 1. Manufacturing operations for October are summarized as follows: Oct. 1 Materials purchased on account, $84,300 2 Materials requisitioned for use: Fiber-Spinning Department, $42,600 Carpet backing-Tufting Department, $34500 Indirect materials-Spinning Department, $4,000 Indirect m Department, $2,500 31 Labor used Direct labor-Spinning Department, $27,200 Direct labor-Tufting Department, $18,600 Indirect labor-Spinning Department, 2,200 Indirect lab Department, $11,800 31 Depreciation charged on fixed assets: Spinning Department, $5,300 Tufting Department, $3,300 31 Expired prepaid factory insurance: Spinning Department, $1,200 Tufting Department, $1,000 FloorMate Carpet Company manufactures carpets. Fiber is placed in process in the Spinning Department, where it is spun into yarn. The output of the Spinning Department is transferred to the Tufting Department, where carpet backing is added at the beginning of the process and the process is completed. On October 1, FloorMate Carpet Company had the following inventories: Finished Goods $8,400 Work in Process-Spinning Department 1,600 Work in Process Tufting Department 2,100 4,500 Matenals Departmental accounts are maintained for factory overhead, and both have zero balances on October 1. Manufacturing operations for October are summarized as follows: Oct. 1 Materials purchased on account, $84,300 2 Materials requisitioned for use: Fiber-Spinning Department, $42,600 Carpet backing-Tufting Department, $34500 Indirect materials-Spinning Department, $4,000 Indirect m Department, $2,500 31 Labor used Direct labor-Spinning Department, $27,200 Direct labor-Tufting Department, $18,600 Indirect labor-Spinning Department, 2,200 Indirect lab Department, $11,800 31 Depreciation charged on fixed assets: Spinning Department, $5,300 Tufting Department, $3,300 31 Expired prepaid factory insurance: Spinning Department, $1,200 Tufting Department, $1,000