Journal entries. Prepare a set of summarized journal entries for all October 2012 transactions affecting Work in Process Assembly. Set up a T account for Work in Process Assembly and post your entries to it.

Physical Units (Car Seats)

Direct Materials

Conversion Costs

Work in process, October 1

5,000

$1,250,000

$ 402,750

Started during October 2012

20,000

Completed during October 2012

22,500

Work in process, October 31

2,500

Total costs added during October 2012

$4,500,000

$2,337,500