Answer:
Work-in-process - Assembly Department $64,160 (debit)
Work-in-process - Finishing Department $38,080 (debit)
Overhead $102,240 (credit)
Explanation:
Assembly Department Costs Assignments
J1 : Raw Materials
Work -in-process $27,100 (debit)
Raw Materials (credit)
J2 : Labor
Work -in-process $40,100 (debit)
Salaries and Wages Payable $40,100 (credit)
J3 : Overheads
Work-in-process $64,160 (debit)
Overhead $64,160 (credit)
Finishing Department Costs Assignments
J1 : Raw Materials
Work -in-process $23,200 (debit)
Raw Materials $23,200 (credit)
J2 : Labor
Work -in-process $23,800 (debit)
Salaries and Wages Payable $23,800 (credit)
J3 : Overheads
Work-in-process $38,080 (debit)
Overhead $38,080 (credit)
Summary of assignment of overhead
Work-in-process - Assembly Department $64,160 (debit)
Work-in-process - Finishing Department $38,080 (debit)
Overhead $102,240 (credit)
