Answer:
The items were missing, so I looked for a similar question:
- Raw materials used in production.
- Direct labor costs incurred.
- Manufacturing overhead costs incurred for the entire factory, $636,000. (Credit Accounts Payable.)
- Manufacturing overhead was applied to production using a predetermined overhead rate.
- Units that were complete with respect to processing in the Refining Department were transferred to the Blending Department, $702,000.
- Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $890,000.
- Completed units were sold on account, $1,310,000. The Cost of Goods Sold was $750,000.
1)
Dr Work in process - refinement 139,600
Dr Work in process - blending 45,000
Cr Materials inventory 184,600
2)
Dr Work in process - refinement 81,200
Dr Work in process - blending 17,600
Cr Wages payable 98,800
3)
Dr Manufacturing overhead 636,000
Cr Accounts payable 636,000
4)
Dr Work in process - refinement 475,000
Dr Work in process - blending 98,000
Cr Manufacturing overhead 573,000
5)
Dr Work in process - blending 702,000
Cr Work in process - refinement 702,000
6)
Dr Finished goods inventory 890,000
Cr Work in process - blending 890,000
7)
Dr Accounts receivable 1,310,000
Cr sales revenue 1,310,000
Dr Cost of goods sold 750,000
Cr Finished goods inventory 750,000