J&M Manufacturing Company has two production departments: machining and assembly. During the month of January, the following transactions occurred:

1.		Requisitioned $15,730 in direct materials for machining and $14,920 in direct materials for assembly.
2.		Used factory labor of $22,200 for machining and $17,170 for assembly.
3.		Applied overhead at the rate of $17 per machine hour. Machine hours were 1,527 in machining and 1,695 in assembly.
4.		Transferred goods costing $59,288 from the machining department to the assembly department.
5.		Transferred goods costing $111,050 from assembly to Finished Goods.
6.		Sold goods costing $125,419 for $153,190 on account.

Prepare the required entries. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
enter an account title to record direct materials used
enter an account title to record direct materials used
enter an account title to record direct materials used
(To record direct materials used)
enter an account title to assign factory labour to production
enter an account title to assign factory labour to production
enter an account title to assign factory labour to production
(To assign factory labour to production)
enter an account title to assign manufacturing overhead to production
enter an account title to assign manufacturing overhead to production
enter an account title to assign manufacturing overhead to production
(To assign manufacturing overhead to production)
enter an account title to record transfer of units to the assembly department
enter an account title to record transfer of units to the assembly department
(To record transfer of units to the assembly department)
enter an account title to record transfer of units to finished goods
enter an account title to record transfer of units to finished goods
(To record transfer of units to finished goods)
enter an account title to record cost of units sold
enter an account title to record cost of units sold
(To record cost of units sold)
enter an account title to record sale of units on account
enter an account title to record sale of units on account
(To record sale of units on account)