Kopa Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred.

Mixing

Packaging

Raw materials used$10,000$27,200Factory labor costs7,50035,800Manufacturing overhead costs12,10054,900

Units completed at a cost of $22,000in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $105,100in the Packaging Department are transferred to Finished Goods.

Journalize the assignment of these costs to the two processes and the transfer of units as appropriate.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation

Debit

Credit

(To record materials used)

(To assign factory labor to production)

(To assign overhead to production)

(To record transfer of units to the Packaging Department)

(To record transfer of units to finished goods)

eTextbook and Media

List of Accounts

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