Sheridan Industries uses a process cost system. Products are processed first by Department A, then by Department B, before being transferred to the finished goods warehouse. Shown below is the cost information for Department B during the month of October: Costs of units transferred in Manufacturing costs added in Department B: $136,800 Direct materials $57,000 Direct labor 13,680 Manufacturing overhead 21,660 92,340 Total costs charged to Department B in October $229,140 The cost of work in process in Department B at October 1 is $28,500, and the cost of work in process at October 31 is $34,200. Using the format below, record for the month of October: (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) (a) The transfer of production from Department A to B. (b) The manufacturing costs incurred by Department B. (c) The transfer of completed units from Department B to the Finished Goods Inventory warehouse.