Record the following process costing transactions in the general journal:

liew the transactions

a$.$ Record the purchase of raw materials on account, $$9,900.($Record debits first, then credits. Exclude explanations from any journal entries.$)$

Journal Entry

$$

a$.$ Purchase of raw materials on account, $$9,900$

b$.$ Requisition of direct materials to

Assembly Department, $$4,200$

Finishing Department, $$2,500$

c$.$ Incurrence and payment of direct labor, $$10,400($these costs should be debited to WIP Inventory$-$Assembly$)$

d$.$ Incurrence of manufacturing overhead costs $($unpaid$)$:

Property taxes$-$plant, $$1,000$

Utilities$-$plant, $$4,400$

Insurance$-$plant, $$1,700$

Depreciation$-$plant, $$3,900$

e$.$ Assignment of conversion costs to the Assembly Department:

Direct labor, $$5,000$

Manufacturing overhead, $$2,600$

f$.$ Assignment of conversion costs to the Finishing Department:

Direct labor, $$4,700$

Manufacturing overhead, $$6,200$

g$.$ Cost of goods completed and transferred out of the Assembly Department to the Finishing Departmen

Record the following process costing transactions in the general journal:

liew the transactions

a$.$ Record the purchase of raw materials on account, $$9,900.($Record debits first, then credits. Exclude explanations from any journal entries.$)$

Journal Entryt, $$10,100$

h$.$ Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $$15,300$