2e

WIP - Forming 3,177,300.00 Materials Inventory 3,177,300.00 WIP - Packaging 719,820.00 Materials Inventory 719,820.00 WIP - Other DM 359,910.00 Materials Inventory 359,910.00

WIP - DL Forming 539,865.00 Salary Payable - Forming 539,865.00 WIP - DL Assembly 809,797.50 Salary Payable - Assembly 809,797.50

WIP - Forming 659,835.00 FOH Applied - Forming 659,835.00 WIP - Assembly 989,753.00 FOH Applied - Assembly 989,753.00

Post ALL the journal entries from above to the T-accounts

WIP-Forming WIP-Assembly BB 143,640.00 BB 293,490.00 Raw Material Inventory Bal 5/1 420,000 Purchases 70,000 Finished Goods Inventory Bal 5/1 -0- Bal 5/31 350.000 Bal 5/31 -0