Flounder 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: $108,000 Costs of units transferred in Manufacturing costs added in Department B: Direct materials $45,000 Direct labor 10,800 Manufacturing overhead 17,100 72,900 Total costs charged to Department B in October $125,100 The balance in work in process inventory in Department B at October 1 is $22,500 and it is $27,000 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) (b) The transfer of production from Department A to B. The manufacturing costs incurred by Department B. The transfer of completed units from Department B to the finished goods warehouse. (c) No. Account Titles and Explanation Debit Credit (a) (b) (c)