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A firm produces its products by a continuous process involving three production departments, 1 through 3. Journalize the following selected transactions related to production during August:

If an amount box does not require an entry, leave it blank.

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a. Materials purchased on account, $120,000.

blank	Accounts PayableFactory Overhead-Department 1Finished GoodsMaterialsWork in Process-Department 1Materials	Materials	Materials
	Accounts PayableFactory Overhead-Department 1Finished GoodsMaterialsWork in Process-Department 1Accounts Payable	Accounts Payable	Accounts Payable

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b. Material requisitioned for use in Department 1, $125,700, of which $124,200 entered directly into the product.

blank	Accounts PayableCashFactory Overhead-Department 1Finished GoodsMaterials	- Select -	- Select -
	CashCost of Goods SoldFinished GoodsMaterialsWork in Process-Department 1	- Select -	- Select -
	Accounts PayableFactory Overhead-Department 1Finished GoodsMaterialsWork in Process-Department 1	- Select -	- Select -

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c. Labor cost incurred in Department 1, $195,400, of which $174,000 was used directly in the manufacture of the product.

blank	Accounts PayableFactory Overhead-Department 1Finished GoodsMaterialsWages Payable	- Select -	- Select -
	Cost of Goods SoldFinished GoodsMaterialsWages PayableWork in Process-Department 1	- Select -	- Select -
	Factory Overhead-Department 1Finished GoodsMaterialsWages PayableWork in Process-Department 1	- Select -	- Select -

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d. Factory overhead costs for Department 1 incurred on account, $54,700.

blank	Accounts PayableFactory Overhead-Department 1Finished GoodsMaterialsWages payable	- Select -	- Select -
	Accounts PayableFactory Overhead-Department 1Finished GoodsMaterialsWages Payable	- Select -	- Select -

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e. Depreciation on machinery in Department 1, $29,200.

blank	Accumulated Depreciation-MachineryFactory Overhead-Department 1Finished GoodsMachineryWork in Process-Department 1	- Select -	- Select -
	Accumulated Depreciation-MachineryFactory Overhead-Department 1Finished GoodsMachineryWork in Process-Department 1	- Select -	- Select -

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f. Expiration of prepaid insurance chargeable to Department 1, $7,000.

blank	Accounts PayableFactory Overhead-Department 1Finished GoodsMaterialsPrepaid Insurance	- Select -	- Select -
	Accounts PayableFactory Overhead-Department 1Finished GoodsMaterialsPrepaid Insurance	- Select -	- Select -

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g. Factory overhead applied to production in Department 1, $106,300.

blank	Accounts PayableFactory Overhead-Department 1Finished GoodsMaterialsWork in Process-Department 1	- Select -	- Select -
	Accounts PayableFactory Overhead-Department 1Finished GoodsMaterialsWork in Process-Department 1	- Select -	- Select -

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h. Output of Department 1 transferred to Department 2, $362,700.

blank	Accounts PayableFactory OverheadFinished GoodsWork in Process-Department 1Work in Process-Department 2	- Select -	- Select -
	Accounts PayableFactory OverheadFinished GoodsWork in Process-Department 1Work in Process-Department 2	- Select -	- Select -