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		$4,640
Materials		22,900		10,400
Labor		8,750		7,240
Overhead		32,000		27,300
Costs transferred in				55,000

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	enter an account title to record materials used	enter a debit amount	enter a credit amount
	enter an account title to record materials used	enter a debit amount	enter a credit amount
	enter an account title to record materials used	enter a debit amount	enter a credit amount
	(To record materials used)
30	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	(To assign factory labor to production)
30	enter an account title to assign overhead to production	enter a debit amount	enter a credit amount
	enter an account title to assign overhead to production	enter a debit amount	enter a credit amount
	enter an account title to assign overhead to production	enter a debit amount	enter a credit amount
	(To assign overhead to production)
30	enter an account title to record costs transferred in	enter a debit amount	enter a credit amount
	enter an account title to record costs transferred in	enter a debit amount	enter a credit amount
	(To record costs transferred in)

Answer 1

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	Work in process-Cooking	22900
	Work in process-Canning	10400
	Direct material		33300
	(To record materials used)
30	Work in process-Cooking	8750
	Work in process-Canning	7240
	Wages payable		15990
	(To assign factory labor to production)
30	Work in process-Cooking	32000
	Work in process-Canning	27300
	Factory overhead		59300
	(To assign overhead to production)
30	Work in process-Canning	55000
	Work in process-Cooking		55000
	(To record costs transferred in)