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 |
|
$4,710 |
| Materials |
|
22,030 |
|
10,200 |
| Labor |
|
8,740 |
|
8,020 |
| Overhead |
|
32,760 |
|
28,340 |
| Costs transferred in |
|
|
|
55,850 |
Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
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Date
|
Account Titles and Explanation
|
Debit
|
Credit
|
| April 30 |
|
|
|
|
|
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|
|
(To record materials used.)
|
|
|
| 30 |
|
|
|
|
|
|
|
|
|
|
|
|
(To assign factory labor to production.)
|
|
|
| 30 |
|
|
|
|
|
|
|
|
|
|
|
|
(To assign overhead to production.)
|
|
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| 30 |
|
|
|
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|
(To record costs transferred in.)
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