Exercise $6-5$ Process Costing Journal Entries $[$LO$1]$

Tasty Bakery uses a process costing system for its single product$-$a popular rye bread. Tasty has two processing departments$-$Mixing and Baking. The T$-$accounts below show the flow of costs through the two departments in April:

$\backslash$table$[[,$Work in Process$-$Mixing,,$],[$Balance$,$ April $1,5,000,$Transferred out,$60,000],[$Direct materials,$25,000,,],[$Direct labour,$15,000,,],[$Overhead$,20,000,,]]$

$\backslash$table$[[,$Work in Process$-$Baking,$],[$Balance$,$ April $1,10,000,$Transferred out$],[$Transferred in$,60,000,100,000],[$Direct labour,$12,000,],[$Overhead$,30,000,]]$