Preston & Grover Soap Company manufactures powdered detergent. Phosphate is placed in process in the Making Department, where it is turned into granulars. The output of Making is transferred to the Packing Department, where packaging is added at the beginning of the process. On July 1, Preston & Grover Soap Company had the following inventories: Finished Goods $17,710 Work in Process-Making Work in Process-Packing Materials 6,880 8,970 3,890 Departmental accounts are maintained for factory overhead, which both have zero balances on July 1. Manufacturing operations for July are summarized as follows: a. Materials purchased on account $220,610 b. Materials requisitioned for use: Phosphate-Making Department Packaging-Packing Department Indirect materials-Making Department Indirect materials-Packing Department Labor used: Direct labor-Making Department $145,730 50,690 5,700 2,040 Direct labor-Packing Department Indirect labor-Making Department Indirect labor-Packing Department $104,110 70,270 20,160 36,140