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Black Hills Manufacturing has two processing departments, Department I and Department II. During the year, direct materials worth $33,000 purchased on account were assigned to
Black Hills Manufacturing has two processing departments, Department I and Department II. During the year, direct materials worth $33,000 purchased on account were assigned to Department I. At the end of the year, when the production cost report for Department I was prepared, Black Hills assigned $50,000 to the units transferred from Department I to Department II. The journal entry to record the transfer of units to Department II will O debit Work-in-Process Inventory-Department II for $33,000 and credit Work-in-Process Inventory-Department I for $33,000 debit Work-in-Process Inventory-Department I for $50,000 and credit Work-in-Process Inventory-Department II for $50,000 debit Work-in-Process Inventory-Department I for $33,000 and credit Work-in-Process Inventory-Department II for $33,000 debit Work-in-Process Inventory=Department Il for $50,000 and credit Work-in-Process Inventory=Department I for $50,000
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