ovem- EXERCISES Exercise 6.11 Journal Entries Shorts Company has three process departments: Mixing, Encapsulating, and Bottling. At the be- ginning of the year, there were no work-in-process data are available for the month of July and OBJECTIVE Ocess, or finished goods inventories. The following Manufacturing Costs Added* Ending Work in Department Process ups Mixing Encapsulating Bottling $86,400 79,200 72,000 $21,600 18,000 3,600 "Includes only the direct materials, direct labor, and the overhead used to process the partially finished goods received from the prior department. The transferred-in cost is not included. Required: erage t the Prepare journal entries that show the transfer of costs from one department to the next (including the entry to transfer the costs of the final department). 2 Prepare T-accounts for the entries made in Requirement 1. Use arrows to show the flow of costs. wing 0