Mesa Company produces wooden rocking chairs. The company has two production departments, C are transferred to Finished Goods Inventory and then are sold. Mesa has compiled the following information for the month of February Cutting Department 72,000 73,000 157,000 220,000 Assembly Department $ Direct materials Direct labor Applied manufacturing overhead Cost of goods completed and transferred out 12,000 95,000 175,000 264,000 Required: 1, 2, 3, & 4. Prepare journal entries for the transactions in the Cutting and Assembly Departments o View transaction list View journal entry worksheet Record the transfer of materials to production in the Cutting department. 2 Record the cost of labor in the Cutting department. 3 Record the application of manufacturing overhead in the Cutting department. 4 Record the transfer of work in process inventory from Cutting to Assembly. 5 Record the transfer of materials to production in the Assembly department. Record the cost of labor in the Assembly department. 6 Note: journal entry has been entered