Brief Exercise 3-2

Warner Company purchases $53,400 of raw materials on account, and it incurs $64,300 of factory labor costs. Supporting records show that (a) the Assembly Department used $31,600 of raw materials and $37,900 of the factory labor, and (b) the Finishing Department used the remainder. Journalize the assignment of the costs to the processing departments on March 31

Date Account Titles and Explanation Debit Credit

Mar. 31 _________________ _________ _________

__________________ __________ _________

__________________ __________ __________

(to record materials used)

March 31 ___________________ ____________ __________

___________________ ____________ ___________

___________________ ____________ ____________

(to assign factory labor to production)