Exercise 3-2 (Video)

Harrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits.

Cooking

Canning

Beginning work in process$0$4,000Materials21,0009,000Labor8,5007,000Overhead31,50025,800Costs transferred in53,000

Journalize the April transactions.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

April 30

(To record materials used)

30

(To assign factory labor to production)

30

(To assign overhead to production)

30

(To record costs transferred in)