Benson Industries Uses a Process Cost System The Cost of Work in Process in Department B at First

Benson Industries uses a process cost system. Products are processed first by Department A second by Department B and then they are transferred to the finished goods warehouse. Shown below is the cost information for Department B during the month of October: $$\begin{array} { l r r } \text { Costs of units transferred in } & & \$ 120,000 \\\text { Manufacturing costs added in Department B: } & & \\\text { Direct materials } &\$ 50,000 & \\\text { Direct labor } & 12,000& \\\text { Manufacturing overhead } &19,000 & \$ 81,000 \\\text { Total costs charged to Department B in October } && \$ 201,0000 \\\end{array}$$ The cost of work in process in Department B at October 1 is $25000 and the cost of work in process at October 31 has been determined to be $30000.
Instructions
Prepare journal entries to record for the month of October:
(a) The transfer of production from Department A to B.
(b) The manufacturing costs incurred by Department B.
(c) The transfer of completed units from Department B to the finished goods warehouse.