Martinez Company produces a product in two departments: (1) Mixing and (2) Finishing. The company uses a process cost accounting system. Martinez had the following transactions during the current month:

(a)		Purchased materials for $48,000 on account.
(b)		Direct materials requisitioned for production were:
			Direct materials
				Mixing department		$19,200
				Finishing department		13,440
(c)		Incurred labor costs of $71,040.
(d)		Factory labor used:
			Mixing department			$42,240
			Finishing department			28,800
(e)		Manufacturing overhead is applied to the product based on machine hours used in each department:
			Mixing department384 machine hours at $30 per machine hour.
			Finishing department480 machine hours at $20 per machine hour.
(f)		Units costing $53,760 were completed in the Mixing Department and were transferred to the Finishing Department.
(g)		Units costing $67,200 were completed in the Finishing Department and were transferred to finished goods.
(h)		Finished goods costing $38,400 were sold on account for $52,800.

Prepare the journal entries to record the preceding transactions for Martinez Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title to record purchase of raw materials on account	enter a debit amount	enter a credit amount
	enter an account title to record purchase of raw materials on account	enter a debit amount	enter a credit amount
	(Purchase of raw materials on account)
(b)	enter an account title to record direct materials used in production	enter a debit amount	enter a credit amount
	enter an account title to record direct materials used in production	enter a debit amount	enter a credit amount
	enter an account title to record direct materials used in production	enter a debit amount	enter a credit amount
	(To record direct materials used in production)
(c)	enter an account title to record payroll liability	enter a debit amount	enter a credit amount
	enter an account title to record payroll liability	enter a debit amount	enter a credit amount
	(To record payroll liability)
(d)	enter an account title to record assignment of factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to record assignment of factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to record assignment of factory labor to production	enter a debit amount	enter a credit amount
	(To assign factory labor to production)
(e)	enter an account title to record assignment of overhead to production	enter a debit amount	enter a credit amount
	enter an account title to record assignment of overhead to production	enter a debit amount	enter a credit amount
	enter an account title to record assignment of overhead to production	enter a debit amount	enter a credit amount
	(To assign overhead to production)
(f)	enter an account title to record transfer of units to the finishing department	enter a debit amount	enter a credit amount
	enter an account title to record transfer of units to the finishing department	enter a debit amount	enter a credit amount
	(To record transfer of units to the Finishing Department)
(g)	enter an account title to record transfer of units to finished goods	enter a debit amount	enter a credit amount
	enter an account title to record transfer of units to finished goods	enter a debit amount	enter a credit amount
	(To record transfer of units to finished goods)
(h1)	enter an account title to record sale of finished goods on account	enter a debit amount	enter a credit amount
	enter an account title to record sale of finished goods on account	enter a debit amount	enter a credit amount
	(To record sale of finished goods on account)
(h2)	enter an account title to record cost of units sold	enter a debit amount	enter a credit amount
	enter an account title to record cost of units sold	enter a debit amount	enter a credit amount
	(To record cost of units sold)