Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,390, Work in Process—Cutting $3,560, work in Process—Assembly $11,080, and Finished Goods $32,360. During July, the following transactions occurred:

1.		Purchased $63,520 of raw materials on account.
2.		Incurred $61,520 of factory labor. (Credit Wages Payable.)
3.		Incurred $71,170 of manufacturing overhead; $42,160 was paid and the remainder is unpaid.
4.		Requisitioned materials for Cutting $17,280 and Assembly $9,240.
5.		Used factory labor for Cutting $33,720 and Assembly $27,800.
6.		Applied overhead at the rate of $21 per machine hour. Machine hours were Cutting 1,720 and Assembly 1,770.
7.		Transferred goods costing $68,170 from the Cutting Department to the Assembly Department.
8.		Transferred goods costing $136,340 from Assembly to Finished Goods.
9.		Sold goods costing $151,380 for $201,640 on account.

Journalize the transactions.

Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,390, Work in Process—Cutting $3,560, work in Process—Assembly $11,080, and Finished Goods $32,360. During July, the following transactions occurred:

1.		Purchased $63,520 of raw materials on account. Debit Materials Control and credit accounts payable $63,520
2.		Incurred $61,520 of factory labor. (Credit Wages Payable.) Debit Payroll Control credit wages payable $61,520
3.		Incurred $71,170 of manufacturing overhead; $42,160 was paid and the remainder is unpaid. Debit Manufacturing Overhead control $71,170, credit cash 42,160 Credit accounts payable 29,010
4.		Requisitioned materials for Cutting $17,280 and Assembly $9,240. Debit WIP Cutting 17280 and Assembly 9240 Credit Materials Control 26520
5.		Used factory labor for Cutting $33,720 and Assembly $27,800. Debit WIP Cutting 33720 and Assembly 27800 and credit 61520
6.		Applied overhead at the rate of $21 per machine hour. Machine hours were Cutting 1,720 and Assembly 1,770. Debit WIP Cutting 36120 and WIP Assembly 37170 Credit Overhead control 73290
7.		Transferred goods costing $68,170 from the Cutting Department to the Assembly Department. Debit WIP Assembly 68170 and credit WIP Cutting 68170
8.		Transferred goods costing $136,340 from Assembly to Finished Goods. Finished Goods Inventory 136340, credit WIP Assembly 136340
9.		Sold goods costing $151,380 for $201,640 on account. Debit Accounts Receivable and credit sales 201640 Debit Cost of goods sold and credit finished goods inventory 151380