Cosmo Company produces its finished product in two processing departments--Assembly and Packaging. The following information is available for the month of July: Assembly Department: The beginning work-in-process inventory cost was $62,744 and consisted of 4,100 units that were 40% completed as to conversion costs. During July, an additional 16,800 units were started into production. A total of 15,600 units were completed and transferred out to the Packaging Department. The ending work-in-process inventory consisted of 5,300 units which were 80% complete as to conversion costs. The following costs were incurred during July: direct materials $124,320; direct labor $140,000; and factory overhead $98,420. Direct materials are added at the beginning of the process in the Assembly Department and conversion costs are incurred evenly throughout the production process. Packaging Department: The beginning work in process inventory cost was $80,936 and consisted of 3,200 units that were 20% complete as to conversion costs. During July, a total of 14,600 units were completed and transferred out to Finished Goods Inventory. The ending work in process inventory consisted of 4,200 units which were 60% complete as to conversion costs. The following costs were incurred during July: direct materials $207,320; direct labor $100,000; and factory overhead costs $162,032. Direct materials are added at the end of the process in the Packaging Department and conversion costs are incurred evenly throughout the production process. REQUIRED: A. Prepare a production report for July for the Assembly Department. B. Give the general journal entry to record the transfer of the completed units from the Assembly Department to the Packaging Department for July. Account Titles DR C. Prepare a production report for July for the Packaging Department. D. Give the general journal entry to record the completion of the units in the Packaging Department for July. Account Titles DR E. Make the appropriate entries in the Work in Process T-accounts of the Assembly and Packaging Departments: WIP-Assembly WIP-Packaging CR CR