Question

Exercise 17-2 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. Canning Cooking $0 Beginning work in process $4,500 Materials 24,200 10,600 Labor 7,790 9,250 Overhead 28,600 32,500 Costs transferred in 54,100 Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Date 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

Date	Account Titles and Explanations					Debit	Credit
30-Apr	Work in process-Cooking					24,200
	Work in process-Canning					10,600
	Raw materials inventory						34,800
30-Apr	Work in process-Cooking					9,250
	Work in process-Canning					7,790
	Factory labor						17,040
30-Apr	Work in process-Cooking					32,500
	Work in process-Canning					28,600
	Manufacturing overhead						61,100
30-Apr	Work in process-Canning					54,100
	Work in process-Cooking						54,100