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

Direct materials	$	89,000
Direct labor		25,000
Manufacturing overhead applied		38,000
Total costs to account for in July	$	152,000

Partially completed units in Julys beginning and ending work in process inventories were considered immaterial and were assigned no dollar value. During July, 40,000 units were completed, of which 35,000 were sold on account at $12 per unit.

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

b. Prepare the journal entry to transfer 40,000 completed units from work in process to the finished goods warehouse in July.

c. Prepare the journal entries to record the sale of 35,000 units manufactured during the period and the related cost of goods sold.