Problem:
Harrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits.
|
Cooking
|
Canning
|
|
Beginning work in process
|
$ -0-
|
$ 4,000
|
|
Materials
|
21,000
|
9,000
|
|
Labor
|
8,500
|
7,000
|
|
Overhead
|
31,500
|
25,800
|
|
Costs transferred in
|
|
53,000
|
Instructions
Journalize the April transactions.