File Cabinet U.S.A. a manufacturer of metal filing cabinets, uses a process cost system. The file cabinets pass through a series of production departments, one of which is the Lock Department. Materials are added at the 95 percent state of completion in the Lock Department. Shown below are the summary of units and the summary costs charged to the Lock Department during the month of April:

SUMMARY OF UNITS

Beginning Work in Process (80% complete as to conversion costs).500

Units transferred in from Drawer Dept. during April.?

Ending Work in Process (50% complete as to conversion costs)...400

Units completed and transferred to Painting Dept. during April2,100

SUMMARY OF COSTS

Beginning Work in Process:

(transferred-in Costs, $20,000; conversion costs, $850)..$20,850

Costs transferred in from Drawer Assembly Dept.104,000

Manufacturing costs incurred in April:

Direct materials.12,600

Conversion costs 9,500

Total costs to account for $146,950

Instructions:

Prepare a cost of production report for April.

Prepare journal entries to record:

The transfer of the 2,000 file cabinets from the Drawer Assembly Department into the Lock Assembly Department.

Manufacturing costs charged to the Lock Assembly Department during April.

Transfer of the completed file cabinets from the Lock Assembly Department to the Painting Department.

Cost of Production Report
File Cabinet U.S.A.
For the month ended:		April 30, 2011
Beginning WIP; 0%-mtls, 80%-con:
Transferred-in in April
Units to account for:				0
							Equivalent Units
						Transfer In	Materials		Conversion
Units Completed
Ending WIP; 0%-mtls, 50%-conv
Units Accounted for				0
Work Done						0	0		0
							Details
				Total Costs		Transfer In	Materials		Conversion	Cost/Whole Unit
Beginning WIP
Current Costs
Costs to account for				$0		$0	$0		$0
Equivalent Units						0	0		0
Average Costs						#DIV/0!	#DIV/0!		#DIV/0!	#DIV/0!
Units completed and transferred out				#DIV/0!
Ending WIP:
Transfer In				#DIV/0!
Materials				#DIV/0!
Conversion				#DIV/0!
Cost of WIP				#DIV/0!
Costs accounted for				#DIV/0!
			Debit	Credit
(b-1)
WIP-Lock Department
	WIP-Drawer Department
(b-2)
WIP-Lock Department
	Materials Inventory
	Various Accounts
(b-3)
WIP-Paint Department
	WIP-Lock Department