Amazing Beans produces jelly beans in three sequential processing departments: Centers, Shells, and Packaging. Assume that the Shells processing department began June with $$18,100$ of unfinished jelly bean

centers. During June, the Shells process used $$42,300$ of direct materials, used $$13,000$ of direct labor, and was allocated $$17,100$ of manufacturing overhead. In addition, $$126,500$ was transferred out of the

Centers processing department during the month and $$196,700$ was transferred out of the Shells processing department during the month. These transfers represent the cost of the jelly beans transferred from

one process to another.

Prepare a T$-$account for the Work in Process Inventory$-$Shells showing all activity that took place in the account during June.

What is the ending balance in the Work in Process Inventory$-$Shells on June $30?$ What does this figure represent?

Prepare a T$-$account for the Work in Process Inventory$-$Shells showing all activity that took place in the account during June.

Work in Process Inventory$$Shells

What is the ending balance in the Work in Process Inventory$-$Shells on June $30?$ What does this figure represent?

The ending balance of

represents the cost of making the

jelly beans. This

the cost of making the jelly bean centers and

the cost incurred so far on applying the shells.