a. Purchase of raw materials on account, $11,500
b.	Requisition of direct materials to
	Assembly Department,$7,000 Finishing Department, $2,000
c.	Incurrence and payment of manufacturing labour, $ 12 comma 500$12,500
d.	Incurrence of manufacturing overhead costs:
	Property taxeslong dashplant, $2,900 Utilitieslong dashplant, $5,900 Insurancelong dashplant, $1,900 Depreciationlong dashplant, $4,000
e.	Assignment of conversion costs to the Assembly Department:
	Direct labour, $4,900 Manufacturing overhead, $3,500
f.	Assignment of conversion costs to the Finishing Department:
	Direct labour, $6,200 Manufacturing overhead, $6,600
g.	Cost of goods completed and transferred out of the Assembly Department to the Finishing Department,$11,500
h.	Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $17,500

a. Record the purchase of raw materials on account, $11,500.

(Record debits first, then credits. Explanations are not required.)

Journal Entry
Date		Accounts	Debit	Credit
a.

b. Record the requisition of direct materials to the Assembly Department,$7,000.

Journal Entry
Date		Accounts	Debit	Credit
b.

Now record the requisition of direct materials to the Finishing Department,$2,000.

Journal Entry
Date		Accounts	Debit	Credit
b.

c. Record the incurrence and payment of manufacturing labour,$12,500.

Assume the wages have been paid to the workers.

Journal Entry
Date		Accounts	Debit	Credit
c.

d. Record the incurrence of manufacturing overhead costs that are assigned to the plant: property taxes,$2,900;

utilities,$5,900;

insurance,$1,900;

depreciation,$4,000.

Journal Entry
Date		Accounts	Debit	Credit
d.

e. Record the assignment of conversion costs to the Assembly Department: direct labour of $4,900

and manufacturing overhead of $3,500.

Journal Entry
Date		Accounts	Debit	Credit
e.

f. Record the assignment of conversion costs to the Finishing Department: direct labour of $6,200 and manufacturing overhead of $6,600.

Journal Entry
Date		Accounts	Debit	Credit
f.

g. Record the cost of goods completed and transferred out of the Assembly Department to the Finishing Department,$11,500.

Journal Entry
Date		Accounts	Debit	Credit
g.

h. Now record the cost of goods completed and transferred out of the Finishing Department and into Finished Goods Inventory,$17,500.

Journal Entry
Date		Accounts	Debit	Credit
h.