Computing equivalent production; preparing a combined cost of production report; making journal entries to transfer costs. The Miller Company has three producing departments: the Cutting Department, the Assembling Department, and the Painting Department. The departmental Work in Process accounts are completed for June 19X6 as shown below and on page 305.

The departmental supervisors have submitted their cost of production reports for May 19X6. A summary of the results for the work in process sections is shown below.

Instructions 1. Prepare the equivalent production computations for the Cutting Department for June 19X6.
2. Prepare the equivalent production computations for the Assembling Department and the Painting Department for June 19X06.
3. Prepare the combined cost of production report for June 19X6. Carry the unit costs to four decimal places.
4.

a. Prepare the general journal voucher (Number 6-11) to record the transfer of goods from the Cutting Department to the Assembling Department.

b. Prepare the general journal voucher (Number 6-12) to record the transfer of goods from the Assembling Department to the Painting Department.

c. Prepare the general journal voucher (Number 6-13) to record the completion of goods and their transfer to Finished Goods 126.

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Work in Process-Cutting Department No. 134 POST. DATE EXPLANATION DEBIT CREDIT BALANCE DR. REF. CR. 19 X6 June 1 Balance + 2,824 47 Dr. 30 Materials MR4 10,206 27 13,030 74 Dr. 30 Labor J4-9 4.161 62 17,192 36 Dr. 30 Overhead J4-10 9,345 64 26,538 00 Dr.