Schrager Company has two production departments: Cutting and Assembly. During July, the following transactions occurred.

1.		Purchased $63,700 of raw materials.
2.		Incurred $60,200 of factory labor.
3.		Incurred $71,100 of manufacturing overhead.
4.		Requisitioned materials for Cutting $15,900 and Assembly $9,600.
5.		Used factory labor for Cutting $33,800 and Assembly $26,400.
6.		Applied overhead at the rate of $20 per machine hour. Machine hours were Cutting 1,700 and Assembly 1,750.
7.		Transferred goods costing $69,080 from the Cutting Department to the Assembly Department.
8.		Transferred goods costing $135,500 from Assembly to Finished Goods.
9.		Sold goods costing $121,500.

Record the transactions using the following format. Not to use Journalize the transactions.