Johnson Winery in Pleasant Valley, New York, has two departments: Fermenting and Packaging. Direct materials are added at the beginning of the fermenting process $($grapes$)$ and at the end of the packaging process $($bottles$).$ Data from the month of March for the Fermenting Department are as follows:

$($Click the icon to view the data from March.$)$

Johnson Winery completed the following production cost report for its Fermenting Department for the month of March:

$($Click the icon to view the production cost report.$)$

Conversion costs are added evenly throughout each process. The company uses the weighted$-$average method.

Read the requirements.

Requirement $1.$ Prepare the journal entries to record the assignment of direct materials and direct labor and the allocation of manufacturing overhead to the Fermenting Department. Assume labor costs are a $\frac{?}{\text{b}\text{a}\text{r}}(c)$ crued and not yet paid. Also prepare the journal entry to record the cost of the gallons completed and transferred out to the Packaging Department. $($Record debits first, then credits. Exclude explanations from any journal entries.$)$

Begin with the journal entry to record the assignment of direct materials to the Fermenting Department. Do not record the assignment of direct labor or the allocation of manufacturing overhead with this entry. We will prepare those entries separately in the following steps.

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Mar$.31,,,],[,,]]$