Sandhill Company has two production departments: Fabricating and Finishing. Beginning inventories are: Work in Process$-$

Fabricating, $$7,220$; Work in Process$-$Finishing, $$4,880$; and Finished Goods Inventory, $$6,680.$ During the month the following

transactions occurred:

Purchased $$48,000$ of raw materials.

Incurred $$90,000$ of factory labor.

Incurred $$60,000$ of manufacturing overhead.

Requisitioned materials for Fabricating, $$12,000$ and Finishing, $$9,600.$

Assigned factory labor for Finishing, $$72,000$ and Fabricating, $$18,000.$

Assigned $$54,000$ of overhead based on machine hours used in each department. The Finishing Department used twice as

many machine hours as did Fabricating.

Record the transactions for the month using the following format. $($Enter negative amounts using either a negative sign preceding the

number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Manufacturing Costs

Raw Materials Inventory

Factory Labor

Manufacturing Overl

Beginning balances

Purchased raw materials

Incurred factory labor

Manufacturing overhead incurred

Direct materials used