Prepare the journal entries for the following situations

a. Purchased $100,000 of material

b. Transferred $50,000 of material to WIP-Sewing

c. Labor cost of $100,000 were incurred ($40,000 Cutting, $50,000 Sewing, $10,000 Indirect Labor)

d. Allocate overhead to the Sewing department (10% of Direct Labor Cost)

e. Transferred $80,000 from WIP - Cutting to WIP Sewing

f. Transferred $20,000 from WIP - Sewing to Finished Goods Inventory

g. Sold $30,000 worth of Inventory for $50,000