Dover Enterprises has two products, Chalk V and Alabaster X, that come from a joint process, blending. Alabaster X undergoes additional curing after the split-off before it can be sold. The entry to account for the movement of products from the blending department is:

Debit - Finished Goods Credit - Work in Process - Blending

Debit - Finished Goods Debit - Work in Process - Curing Credit - Work in Process - Blending

Debit - Work in Process - Curing Credit - Work in Process - Blending

Debit - Work in Process - Curing Credit - Factory Overhead