Based on the Information Provided,prepare the Journal Entries to Record

Based on the information provided,prepare the journal entries to record the flow of costs at Caruso & Company.
Beginning inventories for Assembly and Finishing departments were both zero at the start of June.
a)Raw materials issued to Assembly and Finishing departments in June was $25,000 and $12,000 respectively.
b)Direct labor costs incurred in June were $30,000 ($16,000 of which was incurred by Assembly workers,the remainder by Finishing).
c)Manufacturing overhead is applied based on 125% of labor cost for Assembly and 200% of labor cost in the Finishing department.
d)Cost of goods transferred out of Assembly to Finished Goods was $5,000 and $60,000 was transferred out to the Finishing department for additional processing.
e)Ending inventory cost of the Finishing department at month end was $24,000.
f)The Finished Goods inventory account had a beginning balance of $10,000 in June and an ending balance of $20,000.
Units were sold to customers on account at 50% markup on cost.Record the sale and corresponding cost of units sold.