(1) When producing and receiving materials
Borrow: production cost--medical equipment (material cost)
Loan: raw materials
(2) Production worker's salary
Borrow: production cost--medical equipment (labor cost)
Loan: payable wages
(3) Allocation of manufacturing expenses
Borrow : Production Costs - Medical Equipment (Manufacturing Fee)
Credit: Manufacturing Expenses
(4) Production Completion
Borrow: Finished Goods - Medical Equipment
Loan: Production Costs - Medical Equipment (Material Costs)
Loan: Production Costs - Medical Equipment (Labor Costs)
Credit: Production Costs - Medical Equipment ( Manufacturing Costs)