Lists of Accounts:

Accounts Payable Accounts Receivable Cash Cost of Goods Sold Factory Labor Finished Goods Inventory Manufacturing Overhead Raw Materials Inventory Sales Revenue Wages Payable Work in Process - Assembly Work in Process - Blending Work in Process - Canning Work in Process - Cooking Work in Process - Cutting Work in Process - Finishing Work in Process - Machining Work in Process - Mixing Work in Process - Packaging

Exercise 3-2 (Video) Harrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits. Canning Beginning work in process Materials Labor Overhead Costs transferred in Cooking $0 24,200 9,250 32,500 $4,500 10,600 7,790 28,600 54,100 Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit April 30 (To record materials used) (To assign factory labor to production) 30 (To assign overhead to production) 30 (To record costs transferred in) SHOW LIST OF ACCOUNTS LINK TO TEXT VIDEO: SIMILAR EXERCISE