Bridgeport Industries uses a process cost system. Products are processed first by Department A and then by Department B before being transferred to the finished goods warehouse. Shown below is the cost information for Department B during the month of October: Costs of units transferred in $ 103,200 Manufacturing costs added in Department B: Direct materials $43,000 Direct labor 10.320 Manufacturing overhead 16.340 69,660 Total costs charged to Department B in October $119,540 The balance in work in process inventory in Department B at October 1 is $21,500 and it is $25,800 at October 31.The balance in work in process inventory in Department B at October 1 is $21,500 and it is $25,800 at October 31. Prepare journal entries to record the following transactions for the month of October: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) (a) The transfer of production from Department A to B. (b) The manufacturing costs incurred by Department B. (c) The transfer of completed units from Department B to the finished goods warehouse. Debit Credit No. Account Titles and Explanation (a) (b)