Answer:
Journal Entry
Debit Department G Work in Process $90,000
Credit Department F Work in Process $90,000
To record the transfer of product cost from Department F to Department G.
Explanation:
a) Data and Calculations:
Number of units assembled in Department F = 108,000
Total product cost (DM, DL, and FO) = $90,000
Additional inspection cost in Department H = $26,000
Total product cost = $116,000 ($90,000 + $26,000)
Transfer of product cost from Department F to Department G:
Department G Work in Process $90,000
Department F Work in Process $90,000
