Record the following process costing transactions in the general journal:

a. Purchase of raw materials on account, $9,900

b. Requisition of direct materials to:

Assembly Department, $4,500

Finishing Department, $2,200

c. Incurrence and payment of manufacturing labor, $10,900 (these costs should be debited to WIP Inventory-Assembly)

d. Incurrence of manufacturing overhead costs (unpaid):

Property taxes-plant, $1,200

Utilities-plant, $4,300

Insurance-plant, $1,000

Depreciation-plant, $3,600

e. Assignment of conversion costs to the Assembly Department:

Direct labor, $5,200

Manufacturing overhead, $2,200

f. Assignment of conversion costs to the Finishing Department:

Direct labor, $4,400

Manufacturing overhead, $6,400

g. Cost of goods completed and transferred out of the Assembly Department to the

Finishing Department, $10,200

h. Cost of goods completed and transferred out of the Finishing Department into

Finished Goods Inventory, $15,600



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