=+ACCOUNT Work in Process—Forging Department ACCOUNT NO.

Balance Date Item Debit Credit Debit Credit Bal., 2,000 units, 40% completed Direct materials, 46,200 units Direct labor Factory overhead Goods transferred, 45,900 units Bal., 2,300 units, 70% completed 1

30 30 30 30 30 June

?

324,800 137,045