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:

$\backslash$table$[[$Finished Goods,$$13,500$

Jul. $1$ Materials purchased on account, $$149,800$

$2$ Materials requisitioned for use:

Phosphate$-$Making Department, $$105,700$

Packaging$\_$Packing Department, $$31,300$

Indirect materials $-$ Making Department, $$4,980$

Indirect materials$-$Packing Department, $$1,530$

$31$ Labor used:

Direct labor$-$Making Department, $$32,400$

Direct labor$-$Packing Department, $$40,900$

Indirect labor$-$Making Department, $$15,400$

Indirect labor$-$Packing Department, $$18,300$

$31$ Depreciation charged on fixed assets:

Making Department, $$10,700$

Packing Department, $$7,900$

$31$ Expired prepaid factory insurance:

Making Department, $$2,000$