Consider the following cost of production summary for Carrigan Products for May. Prepare the journal entries to record the production activity. 
Definitions:
Nativist Approach
A psychological theory proposing that specific abilities or talents are innate or biologically pre-programmed from birth.
Language Acquisition
The process by which humans acquire the ability to perceive, comprehend, and produce language through both innate mechanisms and learned elements.
Innate Capacity
A natural ability or talent that an individual is born with, not acquired through learning.
Relativist
A philosophical stance asserting that points of view have no absolute truth or validity, having only relative, subjective value according to differences in perception and consideration.
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