Question

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 $4,750
Materials 22,800 10,900
Labor 9,430 7,230
Overhead 33,800 28,100
Costs transferred in 55,900


Journalize the April transactions.

Date Account Titles and Explanation Debit Credit
April 30
(To record materials used)
30
(To assign factory labor to production)
30
(To assign overhead to production)
30
(To record costs transferred in)

Answer 1

Both the department entries are posted.

Step-by-step explanation:

Harrelson Company

General Journal

Date Account Titles and Explanation Debit Credit

April 30 Work In Process Cooking 22,800

Work In Process Canning 10,900

Direct Materials Inventory 33700

(To record materials used)

30 Work In Process Cooking 9,430

Work In Process Canning 7,230

Direct Labor 16,660

(To assign factory labor to production)

30 Work In Process Cooking 33,800

Work In Process Canning 28,100

Manufacturing Overhead 61900

(To assign overhead to production)

30 Work In Process Canning 55,900

Work In Process Cooking 55,900

(To record costs transferred in) Assuming Canning is the second department and cooking is the first. So costs are transferred from the first to the second department.