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	$ 43,600
	Carpet backingTufting Department	34,100
	Indirect materialsSpinning Department	3,200
	Indirect materialsTufting Department	2,900
31	Labor used:
	Direct laborSpinning Department	$ 26,300
	Direct laborTufting Department	17,900
	Indirect laborSpinning Department	12,100
	Indirect laborTufting Department	11,700
31	Depreciation charged on fixed assets:
	Spinning Department	$ 5,300
	Tufting Department	3,400
31	Expired prepaid factory insurance:
	Spinning Department	$ 1,200
	Tufting Department	1,000
31	Applied factory overhead:
	Spinning Department	$ 22,000
	Tufting Department	18,700
31	Production costs transferred from Spinning Department to Tufting Department	$ 88,000
31	Production costs transferred from Tufting Department to Finished Goods	$159,000
31	Cost of goods sold during the period	$160,500

	Required:
1.	Journalize the entries to record the operations, using the dates provided with the summary of manufacturing operations. Refer 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.