Record the following process costing transactions in the general journal:
a. Purchase of raw materials on account, $9,100
b. Requisition of direct materials to
Assembly Department, $4,100
Finishing Department, $2,600
c. Incurrence and payment of direct labor, $10,600
d. Incurrence of manufacturing overhead costs:
Property taxes-plant, $1,600
Utilities-plant, $4,800
Insurance-plant, $1,000
Depreciation-plant, $3,700
e. Assignment of conversion costs to the Assembly Department:
Direct labor, $5,100
Manufacturing overhead, $2,100
f. Assignment of conversion costs to the Finishing Department:
Direct labor, $4,300
Manufacturing overhead, $6,500
g. Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, $10,350
h. Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $15,100