Continuation of E4-31: journal entries (Learning Objectives 1, 3)

Return to the Fermenting Department for Royal Vine Winery in E4-31.

Requirements 1. Present the journal entries to record the use of direct materials and direct labor and the allocation of manufacturing overhead to the Fermenting Department. Also, give the journal entry to record the cost of the gallons completed and transferred out to the Packaging Department.

2. Post the journal entries to the Work in Process Inventory—Fermenting T-account. What is the ending balance?