Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,300 units during November. The following production activity unit and cost information refers to the assembly departments November production activities. Assembly Department Units Percent of Direct Materials Percent of Conversion Beginning work in process 3,000 70 % 30 % Units transferred out 10,000 100 % 100 % Ending work in process 4,300 80 % 30 % Beginning work in process inventoryAssembly dept $ 2,294 (consists of $1,533 for direct materials and $761 for conversion) Costs added during the month: Direct materials $ 11,907 Conversion $ 21,819 QS 16-17A FIFO: Journal entry to transfer costs LO P4 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

• Record the transfer of units from the assembly department to the painting department (FIFO method.)

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1	Work in process inventoryPainting
	Work in process inventoryAssembly