Mesa Company produces wooden rocking chairs. The company has two production departments, Cutting and Assembly. The wood is cut and sanded in Cutting and then transferred to Assembly to be assembled and painted. From Assembly, the chairs are transferred to Finished Goods Inventory and then are sold. Mesa has compiled the following information for the month of February: Direct materials Cutting Department $ 70,000 Assembly Department $ 14,000 Direct labor 69,000 102,000 Applied manufacturing overhead 153,000 169,000 Cost of goods completed and transferred out 230,000 270,000 Required: Prepare the following journal entries for Mesa: 1. Amount of direct materials, direct labor, and manufacturing overhead incurred for the Cutting Department. 2. Transfer of products from Cutting to Assembly. 3. Amount of direct materials, direct labor, and manufacturing overhead incurred by the Assembly Department. 4. Transfer of chairs from Assembly to Finished Goods. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 3 4 5 6 7 8 Record the transfer of materials to production in the Cutting department. Note: Enter debits before credits. Transcation General Journal Debit Credit