Kopa Company manufactures CH-21 through two processes: Mixing and Packaging. In

Question

Kopa Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred.

Mixing

Packaging

Units completed at a cost of $21,000 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $106,000 in the Packaging Department are transferred to Finished Goods.

Journalize the assignment of these costs to the two processes and the transfer of units as appropriate. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation

Debit

Credit

(To record materials used.)

(To assign factory labor to production.)

(To assign overhead to production.)

(To record transfer of units to the Packaging Department.)

(To record transfer of units to finished goods.)

Mixing

Packaging

Raw materials used $10,000 $28,000 Factory labor costs 8,000 36,000 Manufacturing overhead costs 12,000 54,000

Explanation / Answer

DR CR Work in Process-Mixing 10000 Work in Process-Packaging 28000 Raw Materials Inventory 38000 Work in Process-Mixing 8000 Work in Process-Packaging 36000 Factory Labor Credit 44000 Work in Process-Mixing 12000 Work in Process-Packaging 54000 Manufacturing Overhead 66000 Work in Process-Packaging   21000 Work in Process-Mixing 21000 Finished Goods Inventory 106000 Work in Process-Packaging 106000

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