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The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,300 units during November. The following production activity unit and cost information refers to the assembly department’s November production activities.

Assembly Department	Units			Percent of Direct Materials Added			Percent of Conversion
Beginning work in process		3,000			60	%		40	%
Units transferred out		10,000			100	%		100	%
Ending work in process		3,300			80	%		30	%

Beginning work in process inventory—Assembly dept	$	2,696 (includes $896 for direct materials and $1,800 for conversion)
Costs added during the month:
Direct materials	$	13,008
Conversion	$	14,685

rev: 04_18_2018_QC_CS-124631

QS 3-13 Weighted average: Journal entry to transfer costs LO P4

Required:
Prepare the November 30 journal entry to record the transfer of units (and costs) from the assembly department to the painting department. Use the weighted-average method.

• Record the transfer of units from the assembly department to the painting department (weighted-average method.)

Note: Enter debits before credits.

	Transaction General Journal Debit Credit 1

Answer 1

Equivalent unit of material = 10000+(3300*80%) = 12640

Equivalent unit of conversion = 10000+(3300*30%) = 10990

Cost per equivalent unit of material = (896+13008)/12640 = 1.1

Cost per equivalent unit of conversion = (1800+14685)/10990 = 1.5

Journal entry :

Date	account and explanation	debit	credit
	Work in process-Painting department (1.1+1.5)*10000	26000
	Work in process-Assembly department		26000
	(To record units transferred out)