Question

Dover Enterprises has two products, Chalk V and Alabaster X, that come from a joint process, blending. Alabaster X undergoes additional curing after the split-off before it can be sold. The entry to account for the movement of products from the blending department is:

a. Debit - Finished Goods Credit - Work in Process - Blending

b. Debit - Finished Goods Debit - Work in Process - Curing Credit - Work in Process - Blending

c. Debit - Work in Process - Curing Credit - Work in Process - Blending

d. Debit - Work in Process - Curing Credit - Factory Overhead

Answer 1

The entry to account for the movement of products from the blending department is Debit - Finished Goods and Debit - Work in Process - Curing.

The entry to account for the movement of products from the blending department is: Debit - Finished Goods and Debit - Work in Process - Curing.

The product Alabaster X undergoes additional curing after the split-off before it can be sold.

Thus, the cost of curing is recorded separately.

The cost of blending is debited to Finished Goods account, while the cost of curing is debited to Work in Process - Curing account.