3. Sanders Company has two production departments: Fabricating and Finishing. Beginning inventories are: Work in Process”Fabricating, $6,030; Work in Process”Finishing, $4,100; and Finished Goods, $5,600. During the month the following transactions occurred:

1. Purchased $40,000 of raw materials on account.

2. Incurred $65,000 of factory labor. Wages are unpaid.

3. Incurred $35,000 of manufacturing overhead; $30,000 was paid and the remainder is unpaid.

4. Requisitioned materials for Fabricating, $10,000 and Finishing, $8,000.

5. Used factory labor for Finishing, $52,000 and Fabricating, $13,000.

6. Applied $30,000 of overhead based on machine hours used in each department. The Finishing Department used twice as many machine hours as did Fabricating.


Journalize the transactions for the month.