5. Chocolaterie de Geneve, SA is located in a French-speaking canton of Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments: Cooking and Moulding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Moulding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into moulds, and decorative flourishes are carved by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The following T-accounts show the flow of costs through the two departments in April (all amounts are in Swiss francs): Required: 1. Prepare journal entries showing the flow of costs through the two processing departments during April. 6. MacroMin Co. uses a weighted average process costing system. The following data are for the production department for December. The December ending work-in-process inventory was 80% complete with respect to both materials and conversion costs. The department completed and transferred 75,000 units