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
Balance 4/1	9,000	Transferred out	757,000
Direct materials	332,000
Direct labor	261,000
Overhead	188,000

Work in ProcessMolding
Balance 4/1	16,000	Transferred out	983,000
Transferred in	757,000
Direct labor	125,000
Overhead	92,000

Transaction	General Journal	Debit	Credit
1	Work in progress-Cooking	$
	Raw materials inventory		$
	[ To record introduction of raw materials into cooking depart. ]
2	Work in progress-Cooking	$
	Work in progress-Molding	$
	Salaries and wages payable		$
	[To charge Work in Progress with direct labor costs ]
3	Work in progress-Cooking	$
	Work in progress-Molding	$
	Manufacturing overhead		$
	[To charge Work in Progress with overhead costs ]
4	Work in progress-Cooking	$
	Work in progress-Molding		$
	[ To record transfer of WIP from cooking dept. to Molding dept. ]
5	Finished goods	$
	Work in progress-Molding		$
	[ to record the transfer of workin progress to finished goods ]