Four Seasons Company makes snow blowers. Materials are added at the beginning of the process

Four Seasons Company makes snow blowers. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of September, work in process is 40% complete and at the end of the month it is 60% complete. Other data for the month include:

Beginning work in process inventory                                       1,600 units

Units stated                                                                              2,000 units

Units placed in finished goods                                                 3,200 units

Conversion costs                                                                     $200,000

Cost of direct materials                                                                        $260,000

Beginning work in process costs:

            Materials                                                                      $154,000

            Conversion                                                                  $  82,080

Required:

Prepare journal entries to record transferring of materials to processing and from processing to finished goods.