Brief Exercise 16-2

Weber Company purchases $45,000of raw materials on account, and it incurs $60,000of factory labor costs. Supporting records show that (a) the Assembly Department used $24,000of raw materials and $35,000of the factory labor, and (b) the Finishing Department used the remainder.

Journalize the assignment of the costs to the processing departments on March 31.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date Account Titles and Explanation Debit Credit

Mar. 31

(To record materials used.)

31

(To assign factory labor to production.)