Milton Manufacturing uses a process costing system . Products are processed successively by Department X and Department Y and are then transferred to the finished goods warehouse Shown below is cost information for Department I during the month of May Cost of work in process at May $ 85 010 Cost of units transferred in from Department & during Way a etters is theletters were bristle at ten Has the 262010 Manufacturing costs added in Department Y Direct materials used min pin points rain At disease The Artist $210.000 Direct labor 1 64 4 PASS Ed WHENHE HEH HEHHEH 4 49 2 984 61849 4 62 45, 000 Manufacturing overhead I to add a bid was it at id s and dad a d s and it as fast & dad & wa seaside 67000 322090 Total costs charged to Department Y as of May 31 opportunITIES $6GOOD The cost of work in process in Department I at May 31 has been determined to be $ 113 50 0 In the space provided prepare a general journal entry to summarize for the month of May each of the following categories of transactions ( you may omit explanations ) ( 2 ) The transfer of production from Department & to Department Y ( b ) The recording of manufacturing costs incurred in Department Y during May . ( Use a single journal entry ) ( C ) The transfer of complet ed units from Department Y to the finished goods warehouse