Question

Exercise 16-02

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		$0		$4,220
Materials		23,600		9,500
Labor		8,670		7,520
Overhead		33,100		28,400
Costs transferred in				54,400

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

Ans:

Date	Account and Explanation	Debit	Credit
Apr 30	Work in process-Cooking	23600
	Work in process-Canning	9500
	Raw material		33100
	(To record material)
Apr 30	Work in process-Cooking	8670
	Work in process-Canning	7520
	Wages payable		16190
	(To record labor)
Apr 30	Work in process-Cooking	33100
	Work in process-Canning	28400
	Factory overhead		61500
	(To record overhead)
Apr 30	Work in process-Canning	54400
	Work in process-Cooking		54400
	(To record costs transferred in)