Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,400, Work in ProcessCutting $3,800, Work in ProcessAssembly $11,600, and Finished Goods $32,000. During July, the following transactions occurred.

1. Purchased $63,100 of raw materials on account. 2. Incurred $61,100 of factory labor. (Credit Wages Payable.) 3. Incurred $72,300 of manufacturing overhead; $41,700 was paid and the remainder is unpaid. 4. Requisitioned materials for Cutting $16,300 and Assembly $9,200. 5. Used factory labor for Cutting $34,300 and Assembly $26,800. 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 $69,570 from the Cutting Department to the Assembly Department. 8. Transferred goods costing $135,900 from Assembly to Finished Goods. 9. Sold goods costing $151,000 for $201,300 on account.

Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7. 8. 9. (To record the cost of goods sold) (To record the sale)