Question

Do Man Co has 2 production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,600, Work in Process—Cutting $3,900, Work in Process—Assembly $11,100, and Finished Goods $32,000. During July, the following transactions occurred.
1.     Purchased $63,900 of raw materials on account.
2.     Incurred $56,800 of factory labor. (Credit Wages Payable.)
3.     Incurred $71,600 of manufacturing overhead; $42,200 was paid and the remainder is unpaid.
4.     Requisitioned materials for Cutting $16,800 and Assembly $9,200.
5.     Used factory labor for Cutting $30,800 and Assembly $27,300.
6.     Applied overhead at the rate of $19 per machine hour. Machine hours were Cutting 1,710 and Assembly 1,760.
7.     Transferred goods costing $68,400 from the Cutting Department to the Assembly Department.
8.     Transferred goods costing $135,100 from Assembly to Finished Goods.
9.     Sold goods costing $151,700 for $202,800 on account.
Q) Journalize the transactions above