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- |
$ 4,000 |
|
Materials |
21,000 |
9,000 |
|
Labor |
8,500 |
7,000 |
|
Overhead |
31,500 |
25,800 |
|
Costs transferred in |
53,000 |
Instructions
Journalize the April transactions.