Job Industries uses a process costing system. All of the company's manufacturing activities take place in a single processing department. There was no beginning inventory in May. During the month, $60,000 of materials were added and $40,000 of labor and $75,000 of overhead costs were charged to work in process. The entire work in process inventory of 20,000 units was completed and transfered to finished goods. Of these 20,000 units, 15,000 were sold on account at $14 per unit.

Required:

Prepare a general journal entry to summarize each of the following categories of transactions for the month of May. (No explanations)

a. The recording of manufactoring costs applied to production (use a single journal entry)

b. The transfer of completed units from work in process to the finished goods werehouse.

c. The sale of 15,000 units manufactured during the month and the related cost of goods sold.