Shamrock Industries uses process costing. All of the company's manufacturing activities take place in a single processing department. The following information was available for the month of June. Direct materials Direct labor Manufacturing overhead applied Total costs to account for in June $ 81,000 28,000 39,000 $ 148,000 The amounts of work in process at the beginning and end of the month were immaterial and assigned no dollar value. During June, 13,250 units were completed, of which 10,000 were sold on account at $25 per unit. a. Prepare a journal entry to summarize the total manufacturing costs applied to production in June. b. Prepare the journal entry to transfer completed units from work in process to the finished goods warehouse in June. c. Prepare the journal entries to record the sale of 10,000 units manufactured during the period and the related cost of goods sold. Complete this question by entering your answers in the tabs below. Required A Required B Required C Prepare a journal entry to summarize the total manufacturing costs applied to production in June. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list