Ruth Company manufactures ZEBO through two processes: blending and bottling. In
June, raw materials used were Blending $18,000 and Bottling $4,000. Factory labor costs
were Blending $12,000 and Bottling $5,000. Manufacturing overhead costs were Blending
$6,000 and Bottling $2,500. The company transfers units completed at a cost of $19,000 in
the Blending Department to the Bottling Department. The Bottling Department transfers
units completed at a cost of $11,000 to Finished Goods. Journalize the assignment of these
costs to the two processes and the transfer of units as appropriate.