Record the following process costing transactions in the general journal:
a. Purchase of raw materials on account, $9,900
b. Requisition of direct materials to:
Assembly Department, $4,500
Finishing Department, $2,900
c. Incurrence and payment of manufacturing labour, $10,100
d. Incurrence of manufacturing overhead costs:
Property taxes—plant, $1,600
Utilities—plant, $4,600
Insurance—plant, $1,400
Depreciation—plant, $3,700
e. Assignment of conversion costs to the Assembly Department:
Direct labour, $5,000
Manufacturing overhead, $2,100
f. Assignment of conversion costs to the Finishing Department:
Direct labour, $4,200
Manufacturing overhead, $6,200
g. Cost of goods completed and transferred out of the Assembly Department to the
Finishing Department, $10,500
h. Cost of goods completed and transferred out of the Finishing Department into Finished
Goods Inventory, $15,500