ABC Company is a table manufacturing company. It has 3 departments. Department A is responsible for cutting the wood. Afterward, the wood is transferred to Department B. Department B will then sand the wood. The sanded wood is then transferred to Department C. Department C adds stain to the wood. Data for Department A for the month of June are:

Department A: Costs of Beginning Work in Process (June 1st) Raw Wood (3000 pounds) $5000 Labor for wood cutting $4000 Factory Overhead $400

Department A: Costs Added in June Raw Wood (56000 pounds) $70000 Labor $120000 Factory Overhead $3500

Additional information: 68000 pounds of raw wood was transferred to Department B June 30th: 50% complete as to conversion costs

Part A: Complete the Cost Production Report for Department A for the month of June (Quantities, Costs, and Cost Reconciliation Schedule)

Part B: Journalize the following June items:

a) wood was purchased for $60000 and entered into raw material storage b) record direct material requisitioned to Dept. A c) Record the direct labor incurred in Dept. A d) record the cost of manufacturing overhead allocated to Dept. A e) record the cost of completed inventory transferred from Dept. A to Dept. B

edit to additional information

48000 pounds of raw wood was transferred to department B