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 $5,600 Work in Process-Spinning Department 1,500 Work in Process-Tufting Department 2,300 Materials 4,800 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, $84,900 2 Materials requisitioned for use: FiberSpinning Department,

Direct labot - Tutting Department, $17,900 Indirect labor-Spinning Department, $12,100 Indirect labor-Tutting Department, $11,700 31 Depreciation charged on fixed assets: Spinning Department, $5,300 Tulting Department, $3,400 31 Expired prepaid factory insurance: Spinning Department, $1,200 Tulting Department, $1,000 31 Applied tactory overhead: Spinning Department, $22,000 Tutuing Department, \$18,700 31 Production costs transforred from Spinning Department to Tulting Department, 588,000 31 Production ests transterred from Tuting Department to Finished Goods, \$150.060 31 Cost of poods sold during the period, $160,500 Fequired: FlooiMate Carpet Company manutactures carpets. Fitber is placed in peocess in the Spinning Department, where it is spun into yarn. The output of the Spinning Department is transferted to the Tuhing Department, where carpet backing is added at the beginning of the process and the process is completed. On October 1 , Floorkate Carpet Company had the following inventories: Departmental accounts are maintained for tactory overhead, and both have zeco balances on October 1. Manutacturing operations for October are summarized as follows: Oct. 1 Materials purchased on account, $84,900 2. Materials requisioned fx use: Fiber-Spinning Dopartment, $43,600 Carpet backing - Tutting Department, $34,100 Indirect materials - Spinning Department, \$3,200 Indivect materials - Tufting Deparynent, $2,900 31 Labor used: Spinning Department, $5,300 Tufting Department, $3,400 31 Expired prepaid factory insurance: Spinning Department, $1,200 Tuting Department, $1,000 31 Applied tactory overhead: Spinning Department, $22,000 Tutting Department, $18,700 31 Production costs transferred from Spinning Department to Tutting Department, $88,000 31 Production costs transferred from Tuting Department to Finishod Goods, $159,000 31 Cost of grods sold during the period, $160.500 Required: 1. Journalize the entries fo record the operations, using the dates provided with the summary of manutacturing operations. Fefer to the Chart of Accounts for exact wording of account titles. 2 Compute the October 31 balances of the inventory accounts 3. Compute the October 31 balances of the factory overhead accounts