Journal entry worksheet 678 Record direct labor cost incurred for Refining and Blending Department. Note: Enter debits before credits. Journal entry worksheet 8 Record manufacturing overhead costs incurred for the entire factory. Note: Enter debits before credits. Journal entry worksheet Record entry to apply overhead cost to production at a predetermined rate to the Refining Department and Blending Department. Note: Enter debits before credits. Journal entry worksheet (1) 234 7 8 Record transfer of semi finished units from Refining to Blending Department. Note: Enter debits before credits. Journal entry worksheet 2 8 Record the transfer of completed units from the Blending Department to finished goods. Note: Enter debits before credits. Journal entry worksheet 234 Journal entry worksheet Journal entry worksheet 678 Record direct labor cost incurred for Refining and Blending Department. Note: Enter debits before credits. Journal entry worksheet 8 Record manufacturing overhead costs incurred for the entire factory. Note: Enter debits before credits. Journal entry worksheet Record entry to apply overhead cost to production at a predetermined rate to the Refining Department and Blending Department. Note: Enter debits before credits. Journal entry worksheet (1) 234 7 8 Record transfer of semi finished units from Refining to Blending Department. Note: Enter debits before credits. Journal entry worksheet 2 8 Record the transfer of completed units from the Blending Department to finished goods. Note: Enter debits before credits. Journal entry worksheet 234 Journal entry worksheet