Concord Industries uses a process cost system. Products are processed first by Departinent A and then by Department B before being transterred to the finished goods warehouse. Shown below is the cost information for Department B during the month of October: The balance in work in process inventory in Department B at October 1 is $28,500 and it is $34,200 at October 31 . Prepare journal entries to record the following transactions for the month of October: (Credit account titles are dutomatically indented when the amount is entered. Do not indent monually. Record journal entries in the order presented in the problem. List aff 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. Monty Building Supplies' total materials costs are $35,280 and total conversion costs are $33,810. Equivalent units of production for materials are 9,800 , and 4,900 for conversion costs. Compute the unit costs for materials, conversion costs, and total manufacturing costs for the month. (Round onswers to 2 decimai placas, es. 15.25.)