Cengage Show Me Hor Caiculator Entries for process cost system Journal Final Questions Company manufactures carpets. Fiber is placed in process in the Spinning Department, where it is spun into yam. The output of the Spineing FloorHate Carpet Department is transferred to the Tulting Department, where carpet backing is added at the beginning of the process and the process is completed. On October FloorHate Carpet Company had the following inventories Finished Goods 6,200 Work in Process Spinning Department 1,100 Work in Process-Tiulting Department2,700 accounts are maintained for factory overhead, and both have ero balances on October 1 . Manufacturing operations for October are summarized as 7