the web... Os 5.32 (1) - Excel o Sharch e Layout Formulas Data Review View Help D E F G O H M N (appendix) Cost flows in process costing: journal entries: manufacturer Concrete Solutions manufactures concrete paving bricks. The processing takes place in two sequential departments. The following cost data relate to January Pouring department Finishing department Direct material entered into production $ 210000 $ 75000 Direct labour 1020000 840000 Manufacturing overhead 2040000 1260000 Cost of goods completed and transferred out 2700000 1 200 000 Cost of goods traserred to finishing department Costel posted to finished Required: Prepare journal entries to record the following events: 1. incurrence of costs for direct material, direct labour and manufacturing overhead costs in the pouring department 2. transfer of goods from the pouring department to the finishing department 3. incurrence of costs for direct material, direct labour and manufacturing overhead costs in the finishing department 4. transfer of goods from the finishing department to finished goods inventory