a. Record direct materials used in production.

b. Record direct labor used in production, but not yet paid.

c. Record overhead applied to production.

d. Record the transfer of goods from Shredding to Bagging.

e. Record the transfer of goods to finished goods.

f. Record the sale of goods on account.

g. Record the cost of goods sold.

Re-Tire produces bagged mulch from recycled tires. Production Involves shredding tires and packaging the pleces in the Bagging department. All direct materials enter in the Shredding process. A predetermined overhead rate of 195% of direct labor costs is used in both departments. The following describes production operations for October Direct materials used (Shredding) $ 222,000 Direct labor used (Shredding) 44, 4ee Direct labor used (Bagging) 103,600 Costs transferred from Shredding to Bagging 205, eee Costs transferred from Bagging to finished Goods 582,000 Sales (on credit) for the month total $460,000 and cost of goods sold for the month is $244,000. Prepare journal entries dated October 31 to record October production activities for (1) direct materials usage, (2) direct labor usage, (3) overhead applied, (4) costs transfer from Shredding to Bagging, (5) costs transfer from Bagging to finished goods, (6) credit sales, and (7) cost of goods sold. View transaction list Journal entry worksheet Record direct materials used in production. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 222,000 Work in process inventory-Shredding Raw materials inventory 222.000 Record entry Clear entry View general journal