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Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,500 units during November. The following production activity unit and cost information
Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,500 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Percent of Direct Materials Percent of Assembly Department Beginning work in process Units trans ferred out Conversion Units 3,000 60% 40% 100% 10,000 100% Ending work in process 30% 4,500 808 $2,365 (consists of $1,340 for direct materials and $1,025 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials $17,700 $18,270 Conversion Required: Assign costs to the assembly department's output-specifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the FIFO method. (Do not round intermediate calculations.) CARLBERG COM PANY FIFO method Costs of units transferred out Cost of beginning work in process inventory 3,000 $ Costs to complete beginning work in process Direct materials Conversion Total costs to complete 0 Cost of units started and completed this period Direct materials Conversion Total cost of units started and completed Total costs of units transferred out Cost of ending work in process inventory $ 3,000 Direct materials Conversion Total costs of ending work in process 0 $3,000 Total costs assigned Required: Prepare the November 30 journal entry to record the transfer of costs from the assembly department to the painting department. Use the FIFO method. View transaction list View journal entry worksheet Transaction No General Journal Debit Credit
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