Fast-Flow Paints produces mixer base paint through a two–stageprocess, Mixing and Packaging. The following events depict themovement of value into and out of production. Journalize each eventif appropriate; if not, provide a short narrative reason as to whyyou chose not to journalize the action. Nelson, the productionmanager, accepts an order to continue processing the current run ofmixer base paint.

(a)	Materials worth $27,000.00 are withdrawn from raw materialsinventory. Of this amount, $25,500.00 will be issued to the MixingDepartment, and the balance will be issued to the MaintenanceDepartment to be used on production line machines.
(b)	Nelson calculates that labor for the period is $12,500.00. Ofthis amount, $1,750.00 is for maintenance and indirect labor. Theremainder is directly associated with mixing.
(c)	Nelson, who is paid a salary but earns about $35.00 per hour,spends one hour inspecting the production line.
(d)	The manufacturing overhead drivers for mixing are hours ofmixer time at $575.00 per hour, and material movements frommaterials at $125.00 per movement. An inspection of the machinetimers reveals that a total of eight hours has been consumed inmaking this product. An inspection of "stocking orders" indicatesthat only one material movement was utilized to load the rawmaterials. (Note: All values have been journalized to FactoryOverhead. You need only apply them to the production run.)
(e)	Within Fast-Flow, items are transferred between departments ata standard cost. This production run has created 4,015 gallons ofmixer base paint. This paint is transferred to Packaging at astandard cost of $10.05 per gallon. (Round calculation to thenearest whole dollar.)
(f)	Packaging draws $755.00 of materials for packaging of thisproduction run.
(g)	Packaging documents that 12 hours of direct labor at $10.25 perhour were consumed in the packaging of this production run.
(h)	Packaging uses a cost driver of direct labor hours to allocatemanufacturing overhead at the rate of $25.00 per hour.
(i)	Packaging transfers 4,015 gallons of packaged goods to FinishedGoods Inventory at a standard cost of $10.34 per gallon. (Roundcalculation to the nearest whole dollar.)

CHART OF ACCOUNTS
General Ledger
ASSETS 110 Cash 121 Accounts Receivable 122 Supplies 123 Prepaid Insurance 130 Materials 132 Work in Process-Mixing 133 Work in Process-Packaging 134 Factory Overhead - Mixing 135 Factory Overhead - Packaging 136 Finished Goods Inventory 181 Land 191 Machinery LIABILITIES 210 Accounts Payable 231 Notes Payable 232 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary	REVENUE 410 Sales EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Insurance Expense 532 Utilities Expense 533 Supplies Expense 560 Depreciation Expense-Machinery 590 Miscellaneous Expense 710 Interest Expense

Prepare the journal entries for each event depict the movementof value into and out of production on December 31. Refer to theChart of Accounts for exact wording of account titles. Roundanswers to the nearest dollar.

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JOURNAL

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c. Nelson, who is paid a salary but earns about $35.00 per hour,spends one hour inspecting the production line.

Nelson's inspection of the assembly line is    chargeable to production. Since he is the manager of aproduction unit, it will be incorporated in the cost of productionthrough the allocation of overhead.