Lutz Manufacturing Company produces a product in two departments: (1) Mixing and (2) Finishing. The company uses a process cost accounting system.

Determined the credit for each of the journal entries to record the following transactions for Lutz Manufacturing Company.

a) The entry to record the cost of labor and the associated payroll tax expense

b) Raw materials requisitioned for production were:Direct materials for Mixing department was $20,000; Direct materials for Finishing department was 14,000

c) Units costing $56,000 were completed in the Mixing Department and were transferred to the Finishing Department.

d) Units costing $60,000 were completed in the Finishing Department and were transferred to finished goods.

e) Finished goods sold above had a cost of $30,000

f) Finished goods were sold on account for $45,000.

g) Assigned labor costs of $64,000.

h) Purchased raw materials for $50,000 on account.

1.	Accounts Payable
2.	Raw Materials Inventory
3.	Wages payable
4.	Work In Process-Mixing Dept.
5.	Work In Process-Finishing Dept.
6.	Sales
7.	Finished Goods Inventory
8.	Cost of Goods Sold
9.	Factory Labor