Answer A-F using chart

ASSEMBLY DEPARTMENT
Total costs accounted for:
Cost of units transferred out:	EUP	Cost per EUP	Total cost
Forming Costs	22,700	120.8392	2,743,049
Packaging Costs	22,700	32.5236	738,285
Other Direct materials	22,700	7.2074	163,607
Conversion	22,700	55.7329	1,265,136
Total costs transferred out				4,910,077
Costs of ending work in process	EUP	Cost per EUP	Total cost
Forming Costs	1,274	120.8392	153,949
Packaging Costs	1,274	32.5236	41,435
Other Direct materials	1,274	7.2074	9,182
Conversion	1,274	55.7329	71,003
Total cost of ending work in process				275,569
Total costs accounted for				5,185,646

1. Write the journal entry to move these costs from WIP-Assembly Inventory account to Finished Goods Inventory account. Post the JE to the WIP-Assembly and Finished Goods T-accounts

2. Write the journal entry to record the requisition of raw materials, both Packaging and Other direct material for the Assembly department during May. Post the journal entry to the T accounts

3. Assume Conversion costs added to the Assembly department during May consisted of 40% direct labor and the rest was factory overhead. Write the journal entry to record the direct labor charged to WIP-Assembly during May. Post the JE to the T Account

4. The rest of the conversion costs (60%) charged to WIP-Assembly was factory overhead. Write the journal entry to record the factory overhead. Post the JE to the T accounts

5. Determine the ending balance for WIP-Assembly account. Balance should equal the amount calculated in the table of 5) for ending work-in-process inventory for Assembly department.

6. Assume the company uses no indirect material and the Raw Material Inventory began the month with $120,000 and ending the month with $98,000. How much raw material inventory did the company purchase during May? _______________ Write the summary journal entry to record the purchase of raw material assuming it was all purchased on account. Post the journal entry to the T-account