Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,800 units during November. The following production activity in both units and costs refers to the Assembly departments November activities. Assembly Department Units Percent Complete for Direct Materials Percent Complete for Conversion Beginning work in process inventory 2,500 60% 40% Units started this period 11,800 Units completed and transferred out 9,500 Ending work in process inventory 4,800 80% 30% Cost of beginning work in process Direct materials $ 1,816 Conversion 2,003 $ 3,819 Costs added this month Direct materials 24,864 Conversion 25,347 50,211 Prepare the November 30 journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the weighted average method.

WHAT IS THE JOURNAL ENTRY?