Roofing Manufacturers had a beginning work-in-progress of $500,000. The company used $300,000 in direct materials and $500,000 in labor and applied factory overhead at 200% of direct materials. At the end of the month, the company had an ending work-in-progress of $750,000. Record necessary journal entries to record the (1) direct materials used, (2) direct labor used, (3) applied overhead and (4) the transfer of completed work-in-progress from molding department to finishing department. (20 Points)