The three summary entries are:
|
Work in Process Inventory |
9,600 |
|
|
Raw Materials Inventory |
9,600 |
|
|
Work in Process Inventory |
6,000 |
|
|
Factory Labor |
6,000 |
|
|
Work in Process Inventory |
7,500 |
|
|
Manufacturing Overhead |
7,500 |
Prepare the entry to record of the assignment.