Lamberton Industries uses process costing. All of the company$$s manufacturing activities take place in a single processing department. The following information was available for the month of July:

Direct materials $ $103,000$

Direct labor $61,800$

Manufacturing overhead applied $92,700$

Total costs to account for in July $ $257,500$

Partially completed units in July$$s beginning and ending work in process inventories were considered immaterial and were assigned no dollar value. During July, $51,500$ units were completed, of which $46,350$ were sold on account at $$18\mathrm{.}00$ per unit.

Required:

Prepare a journal entry to summarize the total manufacturing costs applied to production in July.

Prepare the journal entry to transfer $51,500$ completed units from work in process to the finished goods warehouse in July.

Prepare the journal entries to record the sale of $46,350$ units manufactured during the period and the related cost of goods sold.