Tasty Bakery uses a process costing system for its single producta popular rye bread. Tasty has two processing departmentsMixing and Baking. The T-accounts below show the flow of costs through the two departments in April:

Work in ProcessMixing
Balance, April 1	5,000		Transferred out	60,000
Direct materials	25,000
Direct labour	15,000
Overhead	20,000

Work in ProcessBaking
Balance, April 1	10,000		Transferred out	100,000
Transferred in	60,000
Direct labour	12,000
Overhead	30,000

Required:

Prepare journal entries showing the flow of costs through the two processing departments during April.

a. Record the entry for placing the materials into process.

b. Record the entry for labour cost in the mixing & baking departments.

c. Record the entry to apply overhead cost to the unit of product for the mixing & baking departments.

d. Record the entry to transfer from mixing department to baking department.

e. Record the entry to transfer from baking department to finished goods.

Please give the detailed answer and all the journal entries.