Question 1

Douglas Manufacturing Company has two production departments: cutting and assembly. July 1 inventories are Raw Materials $6,350, Work in ProcessCutting $5,210, Work in ProcessAssembly $12,760, and Finished Goods $35,220. During July, the following transactions occurred:

1.Purchased $65,250of raw materials on account.

2.Incurred $46,910of factory labour (credit Wages Payable).

3.Incurred $75,230of manufacturing overhead; $54,990was paid and the remainder is unpaid.

4.Requisitioned $14,840in materials for cutting and $11,830in materials for assembly.

5.Used factory labour of $27,290for cutting and $18,860for assembly.

6.Applied overhead at the rate of $21per machine hour. Machine hours were1,670in cutting and1,600in assembly.

7.Transferred goods costing $70,800from the cutting department to the assembly department.

8.Transferred goods costing $141,100from assembly to Finished Goods.

9.Sold goods costing $165,700for $211,100on account.

Journalize the transactions.(Credit account titles are automatically indented when the amount is entered. Do not indent manually.)