Prepare the required entries.

1. (To record materials used)

2. (To assign factory labour to production)

3. (To assign manufacturing overhead to production)

4.(To record transfer of units to the assembly department)

5.(To record transfer of units to finished goods)

6.(To record cost of units sold)

7.(To record sale of units on account)

Freddie Manufacturing Company has two production departments: machining and assembly. During the month of January, the following transactions occurred:

1.		Requisitioned $16,160 in materials for machining and $15,000 in materials for assembly.
2.		Used factory labour of $22,730 for machining and $17,990 for assembly.
3.		Applied overhead at the rate of $23 per machine hour. Machine hours were 1,470 in machining and 1,734 in assembly.
4.		Transferred goods costing $57,760 from the machining department to the assembly department.
5.		Transferred goods costing $112,370 from assembly to Finished Goods.
6.		Sold goods costing $127,164 for $158,760 on account.