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Cost Flows Through Journal Entries

The Mixing Department performs a series of processes in which a fluid chemical is concentrated. Records indicate that the Mixing Department has been charged with $243,200 of direct labor costs. The manufacturing overhead rate is 150% of direct labor costs. Beginning work in process was $851,200, and ending work in process totaled $129,200. One- half of this period's completed products is sold on account at a price equal to 160% of its cost.

Prepare journal entries to record (1) various costs charged to the Mixing Department this period, (2) transfer of this period's completed product, and (3) sale of one-half of this period's production.

General Journal .Description Debit / Credit

Work in process-Mixing Department 243200

wages payable 243200

to record direct labor costs

Work in process-Mixing Department 364800

manufacturing overhead 36480

to record manufacturing overhead

Finished goods inventory ?

Work in process-Mixing Department ?

to record completed production

Finished goods inventory ?

cost of goods sold ?

to record cost of goods sold

Accounts receivable ? ?

Sales

to records this periods sales