Question

E5-28A (similar to Question Help epartments: (1) Blending Step - by - Step Painting beginning of the blending process (dyes) and at the end of the packaging process (cans), Conversion costs are added evenly throughout each process. Data from the month of May for the Blending Department are as follows: nt products. The company has Packaging. Direct materials are added at the (Click the icon to view the data from May ) (Click the icon to view the assignment of costs) Requirements 1. Present the journal entry to record the use of direct materials and direct labor and the allocation of manufacturing overhead to the Blending Department. Also, give 2. Post the iournal entries to the "Work in Process Inventory-Blending" T-account what is the ending balance? At me onty to s d th costs of ne use of dile d and transforrod out te e allc rtment gallons com ufacturing overhead to the Blending Department Packaging give Begin by preparing the journal entry to record the costs the Blending Department (Record debits first, then credits. Exclude explanations from any journal entries) Journal Entry Date Accounts Debit Credit Data Table Reference Gallons: Step-by-Stap Painting Beginning work in process inventory 0 Blending Department 8,840 gallons Started production Aseigning Coste Completed and transferred out to Direct Conversion 6.440 gallons Packaging in May Materials Total Costs Ending work in process inventory (40% of the way through Completed and transferred out: the blending process) 2,400 gallons Equivalent units completed and transferred out 6 440 6 440 Costs 060 $ 0.30 Multiplied by: Cost per equivelent unt Beginning work in process inventory 864 S 1 93 S Costs added during May Coss assignedto units completad and transterAou 96 Direct materials (dyes) 5.304 0. Ending work In process: Direct labor 750 Equivalenl unils in endiny wurk in process, May 31 980 2,400 1,470 0.60 $ 0.30 Manufacturing overhead Multiolied by: Cost per equivalent unt 7,524 1.728 Total costs added during May 1,440 $ Costs assigned to units in end ing work in procass, May 31 288 7,524 Total coats accoun te d for

Answer 1

1.

Date	Accounts	Debit	Credit
	Work in Process Inventory-Blending	7524
	Raw materials inventory		5304
	Wages payable		750
	Manufacturing overhead		1470
	(To record costs incurred in Blending department)
	Work in Process Inventory-Packaging	5796
	Work in Process Inventory-Blending		5796
	(To record costs transferred to Packaging department)

2.

Work in Process Inventory-Blending
Beginning balance	0
Direct materials	5304	5796	Completed and transferred
Direct labor	750
Manufacturing overhead	1470
Ending balance	1728