Question

Exercise 21-02 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 Materials Labor 22,900 8,750 32,000 $4,640 10,400 7,240 27,300 55,000 Overhead Costs transferred in Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit April 30 (To record materials used) 30 (To assign factory labor to production) 30

Answer 1

Journal Entries:

Date	Account Titles and Explanation	Debit	Credit
April. 30	Work-in Process Inventory - Cooking Department	$22,900
	Work-in Process Inventory - Canning Department	$10,400
	Materials ($22,900 + $10,400)		$33,300
	(To record the materials used)
April. 30	Work-in Process Inventory - Cooking Department	$8,750
	Work-in Process Inventory - Canning Department	$7,240
	Labor ($8,750 + $7,240)		$15,990
	(To assign factory labor to production)
April. 30	Work-in Process Inventory - Cooking Department	$32,000
	Work-in Process Inventory - Canning Department	$27,300
	Overheads ($32,000 + $27,300)		$59,300
	(To assign overheads charged to production)
April. 30	Work-in Process Inventory - Canning Department	$55,000
	Other Costs		$55,000
	(To record the costs transferred in to canning department production)