Using the following account names, prepare the journal entries for the independent transactions listed below:

Raw Materials Inventory	Manufacturing Overhead	Wages Payable
Work in Process: Packaging	Accounts Receivable	Cost of Goods Sold
Factory Wages Expense	Finished Goods Inventory	Work in Process: Shaping
Work in Process: Production	Sales	Conversion Costs

PLEASE NOTE #1: For similar accounting treatment (DR or CR), you are to record accounts in the same order as shown in the problem.

PLEASE NOTE #2: You must enter the account names exactly as written above and all whole dollar amounts will be with "$" and commas as needed (i.e. $12,345).

Overhead is assigned to the manufacturing department at the rate of $10 per machine hour. There were 3,500 machine hours during October in the shaping department and 2,500 in the packaging department. Prepare the journal entry to apply overhead to the manufacturing departments.

DR
DR
CR