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 $4.960 Materials 23,800 9.200 Labor 8,630 7.940 Overhead 33,700 27 800 Costs transferred in 54500 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 (To assign overhead to production) 30 (To record costs transferred in)

Answer 1

Journal entries for April transactions:

Date	Journal	Debit	Credit
April 30	Work in process-Cooking	23,800
	Work in process-Canning	9,200
	To raw material inventory		33,000
30	Work in process-Cooking	8,630
	Work in process-Canning	7,940
	To factory labor		16,570
30	Work in process-Cooking	33,700
	Work in process-Canning	27,800
	To manufacturing overhead		61,500
30	Work in process-Canning	54,500
	To Work in process-Cooking		54,500