Laffer Lumber produces bagged bark for use in landscaping. Production involves packaging bark chips in plastic bags in a bagging department. The following information describes production operations for October. Direct materials used Direct labor used Predetermined overhead rate (based on direct labor) Goods transferred from bagging to finished goods Bagging Department dollar 220,000 dollar 42,000 120 percentage dollar (248,000) The company's revenue for the month totaled dollar 440,000 from credit sales, and its cost of goods sold for the month is dollar 248,000. Prepare summary journal entries dated October 31 to record its October production activities for (1) direct material usage, (2) direct labor incurred (3) overhead allocation, (4) goods transfer from production to finished goods, and (5) credit sales