Requirement $1.$ Prepare the journal entries to record the assignment of direct materials and direct labor and the allocation of manufacturing overhead to the

Fermenting Department. Assume labor costs are accrued and not yet paid. Also prepare the joumal entry to record the cost of the gallons completed and

transferred out to the Packaging Department. $($Record debits first, then credits. Exclude explanations from any joumal entries.$)$

Begin with the journal entry to record the assignment of direct materials to the Fermenting Department. Do not record the assignment of direct labor or the

allocation of manufacturing overhead with this entry. We will prepare those entries separately in the following steps.

Prepare the joumal entry to record the assignment of direct labor to the Fermenting Department. Assume labor costs are accrued and not yet paid.

Prepare the joumal entry for the allocation of manufacturing overhead to the Fermenting Department.