E6-46B Record journal entries (Learning Objective 4) Record the following process costing transactions in the general journal: a. Purchase of raw materials on account, $9,900 b. Requisition of direct materials to: Assembly Department, $4,500 Finishing Department, $2,900 C. Incurrence and payment of manufacturing labour, $10,100 d. Incurrence of manufacturing overhead costs: Property taxes-plant, $1,600 Utilities-plant, $4,600 Insurance-plant, $1,400 Depreciation-plant, $3,700 e. Assignment of conversion costs to the Assembly Department: Direct labour, $5,000 Manufacturing overhead, $2,100 f. Assignment of conversion costs to the Finishing Department: Direct labour, $4,200 Manufacturing overhead, $6,200 8. Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, $10,500 h. Cost of goods completed and transferred out of the finishing Department into Finished Goods Inventory, $15,500