LEB Games Inc. has two producing departmentsfabricating and assembly. The following data is from the firms records for the month of April 20X1. There were no beginning inventories.

Fabricating DepartmentAssembly DepartmentCosts Materials$50,760.00 $8,930.00 Labor 39,450.00 13,590.00 Manufacturing overhead 19,462.00 10,419.00 Total costs$109,672.00 $32,939.00 Quantities Started in production 5,400 0 Transferred in from prior department 0 4,700 Transferred out to next department 4,700 0 Transferred out to finished goods 0 4,360 Work in processending 700 340 Stage of CompletionEnding Work in Process Materials 100% 100%Labor 80 50 Manufacturing overhead 80 50

Required:

1. In general journal form, record the flow of costs that follow. Date all entries April 30, 20X1:
2. The issuance of materials to each department
3. The monthly payroll withholdings for the producing departments: social security, $3,288.00; Medicare, $769.00; federal income tax, $7,956.00
4. The distribution of manufacturing overhead to each department
5. Prepare equivalent production computations for each department.
6. Prepare a cost of production report for each department.
7. Record the following in general journal form:
8. The transfer of goods from the fabricating department to the assembly department
9. The transfer of completed goods from the assembly department to the finished goods storeroom
10. Sales on credit for $135,700; these goods cost $95,000 to manufacture

Analyze: What was the balance of the Work in Process account for the fabricating department at the end of the month?