Sunland Industries works hard to keep pace with demand for its modern chandelier. To get it out the door, Sunland first machines raw materials into key component parts. Next, the component parts are assembled. These two processing departments work together, coordinating the output from the machining process into the assembly process. All DM resources are added at the beginning of the machining process, while conversion costs are added evenly throughout the process. For May, the following information was available for the machining process. Record the journal entry to account for the transfer of units completed out of the WIP Inventory-Machining account consistent with (1) the FIFO method and (2) the weighted-average method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)