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.)
Date
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Account Titles and Explanation
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Debit
|
Credit
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April 30 |
![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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(To record materials used.)
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|
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30 |
![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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(To assign factory labor to production.)
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30 |
![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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(To assign overhead to production.)
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30 |
![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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![pixel.gif](https://edugen.wileyplus.com/edugen/art2/common/pixel.gif)
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(To record costs transferred in.)
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