uena Montana Carpet Company manufactures carpets. Fiber is placed in process in the Spinning Department, where it is spun into yarn. The output of the Spinning Department is transferred to the Tufting Department, where carpet backing is added at the beginning of the process and the process is completed. On January 1, Buena Montana Carpet Company had the following inventories:

Finished Goods	$8,400
Work in Process-Spinning Department	1,600
Work in Process-Tufting Department	2,100
Materials	4,500

Departmental accounts are maintained for factory overhead, and both have zero balances on January 1. Manufacturing operations for January are summarized as follows:

Jan.	1	Materials purchased on account, $84,300
	2	Materials requisitioned for use:
		FiberSpinning Department, $42,600
		Carpet backingTufting Department, $34,500
		Indirect materialsSpinning Department, $4,000
		Indirect materialsTufting Department, $2,500
	31	Labor used:
		Direct laborSpinning Department, $27,200
		Direct laborTufting Department, $18,600
		Indirect laborSpinning Department, $12,200
		Indirect laborTufting Department, $11,800
	31	Depreciation charged on fixed assets:
		Spinning Department, $5,300
		Tufting Department, $3,300
	31	Expired prepaid factory insurance:
		Spinning Department, $1,200
		Tufting Department, $1,000
	31	Applied factory overhead:
		Spinning Department, $23,100
		Tufting Department, $18,150
	31	Production costs transferred from Spinning Department to Tufting Department, $86,000
	31	Production costs transferred from Tufting Department to Finished Goods, $150,000
	31	Cost of goods sold during the period, $154,500