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CCOUNT Work in ProcessBaking Department ACCOUNT NO. Item Debit Credit Balance Debit Bal., 7500 units, 4/5 completed 20100 Direct materials, 135,000 units 270,500 290100 Direct
CCOUNT Work in ProcessBaking Department ACCOUNT NO. Item Debit Credit Balance Debit Bal., 7500 units, 4/5 completed 20100 Direct materials, 135,000 units 270,500 290100 Direct labor 77310 367410 Factory overhead 43488 410898 Goods finished, 128,000 units 396420 14478 Bal., ? units, 12 completed 14478
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