Jan. | 1 | Materials purchased on account, $81,200 |
| 2 | Materials requisitioned for use: |
| | Fiber-Spinning Department, $43,000 |
| | Carpet backing-Tufting Department, $34,200 |
| | Indirect materials-Spinning Department, $3,500 |
| | Indirect materials-Tufting Department, $2,800 |
| 31 | Labor used: |
| | Direct labor-Spinning Department, $27,600 |
| | Direct labor-Tufting Department, $17,900 |
| | Indirect labor-Spinning Department, $11,800 |
| | Indirect labor-Tufting Department, $11,700 |
| 31 | Depreciation charged on fixed assets: |
| | Spinning Department, $5,300 |
| | Tufting Department, $3,700 |
| 31 | Expired prepaid factory insurance: |
| | Spinning Department, $1,300 |
| | Tufting Department, $1,100 |
| 31 | Applied factory overhead: |
| | Spinning Department, $22,200 |
| | Tufting Department, $18,950 |
| 31 | Production costs transferred from Spinning Department to Tufting Department, $86,000 |
| 31 | Production costs transferred from Tufting Department to Finished Goods, $150,400 |
| 31 | Cost of goods sold during the period, $153,400 |