Answers
Required:
| Event | General Journal | Debit | Credit |
| a | Work-in-process (11,000+9,200+5,000+8,300+5,700) | $39,200 | |
| Factory overhead | $8,000 | ||
| Wages payable | $47,200 | ||
| b | Work-in-process (39,200 * 70%) | $27,440 | |
| Factory overhead | $27,440 |
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