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

Answer:

Both the department entries are posted.

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.