Garcia Manufacturing produces a product that passes through a molding process and then through an assembly process. Partial Information related to its manufacturing act ivies for July follow:

Direct Materials:Factory Overhead Applied:

Raw materials purchased on credit$400,000Molding (150% of direct labor)$63,000

Direct Materials used - Molding $190,000Assembly (200% of direct labor)$110,750

Direct Materials used - Assembly $88,600Total Factory Overhead applied$173,750

Direct Labor:Cost Transfers:

Direct Labor - Molding$42,000From Molding to Assembly$277,200

Direct Labor - Assembly$55,375From Assembly to finished goods$578,400

Factory Overhead (actual costs):From finished goods to COGS$506,100

Indirect Materials used$51,400

Indirect Labor used$50,625

Other overhead costs$71,725

Total factory overhead incurred $173,750

Prepare summary journal entries to record the transactions and events of July for:

a.Raw material purchases

b.Direct material usage

c.Indirect materials usage

d.Direct labor usage

e.Indirect labor useage

f.Other overhead costs (Credit: Accounts payable)

g.Application of overhead to the two departments

h.Transfer of partially completed goods from Molding to Assembly

i.Transfer of finished goods out of Assembly

j.The Cost of Goods Sold