Process costing journal entries Wayland's Ltd. manufactures sporting goods items and uses a process costing system to accumulate product costs. Below are data pertaining to the last process center. Packaging, in the manufacture of golf balls.

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Units transferred in from the Finishing process center Preceding department costs 8,000 $18,000 Beginning work in process none Materials cost for the period $28,000 Direct labor cost for the month $14,000 Applied manufacturing overhead during the month Units in ending work in process (100% materials; 50% conversion) $21,000 2,000