Ex. 33 The Pasta Factory manufactures spaghetti sauce through two production departments: Cooking and Packaging. For the month of February, the work in process accounts show the following debits: Cooking Packaging Beginning work in process S-0- $ 6,000 Materials 40.000 26,000 Labor 16,000 9,000 Overhead 30,000 19,000 Costs transferred in 65,000 Instructions Journalize the February transactions that involved the work in process accounts. Ex. 34 Muffy Painting Company has the following production data for March. Ending Work in Process Beginning Units % Complete as to Month Work in Process Transferred Out Units Conversion Cost March 3,000 42,000 8,000 75% Instructions Compute equivalent units of production for March for both materials and conversion ca Materials are entered at the beginning of the process. Equivalent Units Physical Units Materials Conversion Costs Quantities Units to be accounted for Work in process, March 1 Started into production Total units Units accounted for Transferred out Work in gcess, March 31 Total units