Chocolaterie de Geneve, SA, is located in a French-speaking canton in Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departmentsCooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Molding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in April:

Work in ProcessCooking
Debit		Credit
Balance 4/1	8,000	Transferred out	160,000
Direct materials	42,000
Direct labor	50,000
Overhead	75,000

Work in ProcessMolding
Debit		Credit
Balance 4/1	4,000	Transferred out	240,000
Transferred in	160,000
Direct labor	36,000
Overhead	45,000

Required:

Record issuance of raw materials.

Record the direct labor incurred.

Record entry to apply manufacturing overhead.

Record the work completed in Cooking Department.

Record the work completed in Molding Department.