As Metlock Manufacturing produced bookshelves this month, its accountants were in contact with production managers to keep tabs

on costs. The WIP Inventory$-$Assembly account had a beginning balance as follows: DM costs of $$42,500$ and conversion costs of

$$27,600.$ Additional DM costs were added to this assembly department this month totaling $$102,051,$ along with conversion costs of

$$52,156.$ Direct materials were pulled from RM Inventory, while conversion costs consisted of accrued DL costs of $$35,256$ and

applied MOH of $$16,900.$ During the month, $3,000$ physical units were completed.

Metlock uses the FIFO method of process costing and reported the following equivalent units this month.

$($a$)$

Record the journal entries to recognize $(1)$ the transfer of DM into the assembly department and $(2)$ the use of assembly$-$related

conversion costs. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is

required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$(1)$

WIP Inventory $-$ Assembly

DM Imventory

$(2)$

eTextbook and Media

List of Accounts

Cash

DM Inventory

FG Inventory

MOH Control

No Entry

RM Inventory

Salaries and Wages Payable

WIP Inventory

WIP Inventory $-$ Assembly

WIP Inventory $-$ Bottling

WIP Inventory $-$ Canning

WIP Inventory $-$ Machining

WIP Inventory $-$ Manufacturing