1. Weber Company purchases $52,200 of raw materials on account, and it incurs $62,200 of factory labor costs. Supporting records show that (a) the Assembly Department used $31,900 of raw materials and $44,200 of the factory labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

2.

Goode Company has the following production data for selected months.

						Ending Work in Process
Month		Beginning Work in Process		Units Transferred Out		Ending Units		% Complete as to Conversion Cost
January		0		37,100		10,600		42	%
March		0		42,000		8,200		70
July		0		48,800		21,200		25

Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process.

		Materials		Conversion Costs
January		enter equivalent units of production for materials		enter equivalent units of production for conversion costs
March		enter equivalent units of production for materials		enter equivalent units of production for conversion costs
July		enter equivalent units of production for materials

3.

Kopa Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred.

		Mixing		Packaging
Raw materials used		$10,000		$27,800
Factory labor costs		8,500		35,000
Manufacturing overhead costs		11,200		53,700

4. Harrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits.

		Cooking		Canning
Beginning work in process		$0		$4,220
Materials		23,600		9,500
Labor		8,670		7,520
Overhead		33,100		28,400
Costs transferred in				54,400

Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
April 30	enter an account title to record materials used	enter a debit amount	enter a credit amount
	enter an account title to record materials used	enter a debit amount	enter a credit amount
	enter an account title to record materials used	enter a debit amount	enter a credit amount
	(To record materials used)
30	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	(To assign factory labor to production)
30	enter an account title to assign overhead to production	enter a debit amount	enter a credit amount
	enter an account title to assign overhead to production	enter a debit amount	enter a credit amount
	enter an account title to assign overhead to production	enter a debit amount	enter a credit amount
	(To assign overhead to production)
30	enter an account title to record costs transferred in	enter a debit amount	enter a credit amount
	enter an account title to record costs transferred in	enter a debit amount	enter a credit amount
	(To record costs transferred in)

Units completed at a cost of $21,900 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $105,000 in the Packaging Department are transferred to Finished Goods. Journalize the assignment of these costs to the two processes and the transfer of units as appropriate. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
(To record materials used)