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: Cutting Assembly Department Department Direct materials $ 76,000 $ 13,000 Direct labor 61,000 109,000 Applied manufacturing overhead 146,000 159,000 Cost of goods completed and transferred out 215,000 255,000 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.) Journal entry worksheet Record the transfer of materials to production in the Cutting department. Note: Enter debits before credits. 5 Transcation General Journal Dobit Credit a Record entry Clear entry View general journal 2 3 4 5 6 7 8 e tr No Journal Entry Required Accounts Payable bits Cash Cost of Goods Sold n Cost of Goods Sold mer Finished Goods Inventory Manufacturing Overhead Miscellaneous Accounts Raw Materials Inventory Det 3 4 5 6 7 Miscellaneous Accounts Raw Materials Inventory Wages Payable Work in Process Inventory (Assembly) Work in Process Inventory (Cutting) Journal entry worksheet Record the application of manufacturing overhead in the Cutting department. Note: Enter debits before credits. Transcation General Journal Debit Credit Record entry Clear entry View general journal Record the transfer of work in process inventory from Cutting to Assembly. Note: Enter debits before credits Transcation General Journal Debit Credit d Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the cost of labor in the Assembly department. Note: Enter debits before credits. Transcation General Journal Debit Credit Record entry Clear entry View general journal . View transaction list Journal entry worksheet Record the application of manufacturing overhead in the Assembly department. Note: Enter debits before credits. Transcation General Journal Debit Credit g Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the transfer of work in process inventory from Assembly to Finished Goods Inventory Note: Enter debits before credits. Transcation General Journal Debit h Credit Record entry Clear entry View general journal