Paint PacksPaint Packs prepares and packages paint products. Paint PacksPaint Packs has two? departments: Blending and Packaging. Direct materials are added at the beginning of the blending process? (dyes) and at the end of the packaging process? (cans). Conversion costs are added evenly throughout each process. Data from the month of May for the Blending Department are as? follows:

1. Present the journal entry to record the use of direct materials and direct labour and the allocation of manufacturing overhead to the Blending Department.? Also, give the journal entry to record the costs of the litres completed and transferred out to the Packaging Department.

2. Post the journal entries to the Work in Process Inventorylong dashBlending ?T-account. What is the ending? balance?

Journal Entry

Date

Accounts

Debit

Credit

Raw Materials Inventory

Record the journal entry to record the costs of the litres completed and transferred out to the Packaging Department.

Journal Entry
Date		Accounts	Debit	Credit

Requirement 2. Post the journal entries to the Work in Process

Inventorylong dashBlending

?T-account and calculate the ending balance. ?(For entries with a zero? balance, make sure to enter? "0" in the appropriate cell. Leave unused cells? blank.)

Work in Process InventoryBlending
Bal. May 1
Bal. May 31