Marigold Company has two production departments: Cutting and Assembly. July $1$ inventories are Raw Materials $$4,400,$ Work in Process$-$Cutting $$3,300,$ Work in Process$-$Assembly $$10,800,$ and Finished Goods $$32,000.$ During July, the following transactions occurred.

Purchased $$63,700$ of raw materials on account.

Incurred $$60,200$ of factory labor. $($Credit Wages Payable.$)$

Incurred $$71,100$ of manufacturing overhead; $$41,700$ was paid and the remainder is unpaid.

Requisitioned materials for Cutting $$15,900$ and Assembly $$9,600.$

Used factory labor for Cutting $$33,800$ and Assembly $$26,400.$

Applied overhead at the rate of $$20$ per machine hour. Machine hours were Cutting $1,700$ and Assembly $1,750.$

Transferred goods costing $$69,080$ from the Cutting Department to the Assembly Department.

Transferred goods costing $$135,500$ from Assembly to Finished Goods.

Sold goods costing $$151,900$ for $$201,400$ on account.