Plattsburg Plastics Corporation manufactures a variety of plastic products, including a series of molded chairs. The three models of molded chairs, which are all variations of the same design, are Standard (can be stacked), Deluxe (with arms), and Executive (with arms and padding). The company uses batch manufacturing and has an operation-costing system. The production process includes an extrusion operation and subsequent operations to form, trim, and finish the chairs. Plastic sheets are produced by the extrusion operation, some of which are sold directly to other manufacturers. During the forming operation, the remaining plastic sheets are molded into chair seats and the legs are added; the Standard model is sold after this operation. During the trim operation, the arms are added to the Deluxe and Executive models and the chair edges are smoothed. Only the Executive model enters the finish operation where the padding is added. All of the units produced receive the same steps within each operation. The March production run had a total manufacturing cost of $890,650. The units of production and direct-material costs incurred were as follows:

Units Produced

Extrusion Materials

Form Materials

Trim Materials

Finish Materials

Plastic sheets

4,600

$

50,600

Standard model

6,400

70,400

$

25,600

Deluxe model

2,500

27,500

10,000

$

7,500

Executive model

2,000

22,000

8,000

6,000

$

12,000

Total

15,500

$

170,500

$

43,600

$

13,500

$

12,000

Manufacturing costs applied during the month of March were as follows:

	Extrusion Operation				Form Operation				Trim Operation				Finish Operation
Direct labor		$	164,300			$	52,000			$	28,350			$	20,000
Manufacturing overhead			248,000				78,800				39,600				20,000

For each product produced by Plattsburg Plastics Corporation during the month of March, determine the (a) unit cost and (b) total cost. Be sure to account for all costs incurred during the month. (Round "Unit costs" to 2 decimal places.)

Product	Unit Costs	Total Product Costs
Plastic sheets	$37.60	$172,960
Standard model	53.60	343,040
Deluxe model	71.70	179,250
Executive model	97.70	195,400
Total		$890,650

I NEED HELP WITH THE JOURNAL ENTRIES.. PLEASE ASSIST WITH ANSWERING THE QUESTION BELOW..

(TRANSACTION, JOURNAL ENTRY, DEBIT AND CREDIT)

Prepare journal entries to record the flow of production costs during March. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Transaction

General Journal

Debit

Credit

1		582,800