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Leandro Corp. manufactures wooden desks. Production consists of three processes: cutting, assembly, and finishing. The following costs are given for April: Cutting Assembly Finishing direct

Leandro Corp. manufactures wooden desks. Production consists of three processes: cutting, assembly, and finishing. The following costs are given for April:

Cutting Assembly Finishing
direct materials $7,000 $10,000 $3,000
direct labor 3,000 14,000 2,000
applied overhead 4,000 5,000 6,000

There were no work in process inventories and 1,000 podiums were produced. The journal entry to assign costs to the Assembly process would be

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