Refer to the Churning Department information for Woodson Dairy in E5-31A.

Requirements:

1. What journal entry(s) would have been made during the month to record manufacturing costs? (Use Wages Payable as the credit for the direct labor costs.)
2. What journal entry is needed at the end of the month to transfer the cost of the butter out of the Churning Department and into the next department, the Forming Department?
3. Post the journal entries to the Work in Process Inventory—Churning Department T-account.