Carol Carpet manufactures broadloom carpet in seven processes: spinning, dyeing, plying, spooling, tufting, latexing and shearing. In the Dyeing Department, direct materials(dye) are added at the beginning of the process. Conversion costs are incurred evenly throughout the process.

REQUIREMENTS:

1. Prepare the November production cost report for Carol's Dyeing Department. The company uses the weighted-average method. (Round all cost per unit amounts to the nearest cent and all other amounts to the nearest whole dollar. Abbreviation used: EUP = equivalent units of production)

2. Journalize all transactions affecting Carol's Dyeing Department during November, including the entries that have already been posted. Assume labor costs are accrued and not yet paid.

Information for November 2018 follows:

UNITS
Beginning Work-in-Process Inventory	50	rolls
Transferred in from Spinning Department during November	585	rolls
Completed during November	500	rolls
Ending Work-in-Process (80% complete for	135	rolls
conversion work)
COSTS
Beginning Work-in-Process Inventory (transferred in costs,	$11,000
$4,500; materials cost, $1,500; conversion costs, $5,000)
Transferred in from Spinning Department	21,535
Materials cost added during November	11,200
Conversion costs added during November (manufacturing	51,544
wages, $8,350; manufacturing overhead allocated, $43,194)