Sharpe Company makes organic salsa in two production departments, Cooking and Bottling. Direct materials costs are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company reports the following for a recent month.

	Cooking	Bottling
Beginning work in process inventory	$ 0	$ 5,900
Activity during the month
Direct materials	$ 18,400	$ 8,600
Direct labor	12,400	7,200
Overhead applied	15,400	8,900

Costs transferred from Cooking to Bottling	$ 42,400
Costs transferred from Bottling to finished goods	67,400

1. Prepare journal entries to record (a) direct materials used, (b) direct labor, and (c) overhead applied.
2. Prepare journal entries to record the costs transferred from (a) Cooking to Bottling and (b) Bottling to Finished Goods.
3. Use T-accounts to compute (a) the ending balance of Work in Process InventoryCooking and (b) the ending balance of Work in Process InventoryBottling.