Prepare journal entries to record the following production activities. 1. Incurred $47,000 of direct labor in the Roasting department and $32,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $19,000 of indirect labor in production. Credit Factory Wages Payable, Journal entry worksheet Prepare journal entries to record the following production activities. 1. Transferred completed goods from the Assembly department to finished goods inventory. The goods cost $133,000. 2. Sold $459,000 of goods on credit. Their cost is $164,000. Journal entry worksheet Prepare journal entries to record the following production activities. 1. Incurred $47,000 of direct labor in the Roasting department and $32,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $19,000 of indirect labor in production. Credit Factory Wages Payable. Journal entry worksheet Prepare journal entries to record the following production activities. 1. Purchased $50,000 of raw materials on credit. 2. Used $16,000 of direct materials in the Roasting department. 3. Used $22,000 of indirect materials in production. Journal entry worksheet Record direct materials used in Roasting department. Note: Enter debits before credits. Prepare journal entries to record the following production activities. 1. Purchased $50,000 of raw materials on credit. 2. Used $16,000 of direct materials in the Roasting department. 3. Used $22,000 of indirect materials in production. Journal entry worksheet Note: Enter debits before credits. Prepare journal entries to record the following production activities. 1. Transferred completed goods from the Assembly department to finished goods inventory. The goods cost $133,000. 2. Sold $459,000 of goods on credit. Their cost is $164,000. Journal entry worksheet Note: Enter debits before credits Prepare journal entries to record the following production activities. 1. Transferred completed goods from the Assembly department to finished goods inventory. The goods cost $133,000. 2. Sold $459,000 of goods on credit. Their cost is $164,000. Journal entry worksheet Record the transfer of goods from the assembly department to finished goods. Note: Enter debits before credits. Prepare journal entries to record the following production activities. 1. Purchased $50,000 of raw materials on credit. 2. Used $16,000 of direct materials in the Roasting department. 3. Used $22,000 of indirect materials in production. Journal entry worksheet Record indirect materials used in production. Note: Enter debits before credits