Rose Company uses first-in, first-out (FIFO) process costing to determine the cost of units. They produce their finished product in two processing departments: Machining and Painting. The following information is available for the month of March:

Machining Department:

The beginning work in process inventory was $100,054 and consisted of 3,100 units that were 40% complete as to conversion costs at the end of February.

During March, an additional 15,800 units were started into production. During March, a total of 16,000 units were completed and transferred to the Painting Department.

The ending work in process inventory consisted of 2,900 units which were 20% complete as to conversion costs as of the end of March.

The following costs were incurred during March: direct materials $263,860, direct labor $120,000; and factory overhead $249,694.

Direct materials are added at the beginning of the process in the Machining Department and conversion costs are incurred evenly throughout the production process.

Painting Department:

The beginning work in process inventory was $103,212 and consisted of 1,800 units that were 90% complete as to conversion costs at the end of February.

During March, a total of 16,200 units were completed and transferred out to Finished Goods Inventory.

The ending work in process inventory consisted of 1,600 units which were 80% complete as to conversion costs as of the end of March.

The following costs were incurred during March: direct materials $221,940, direct labor $130,000, and factory overhead $212,576.

Direct materials are added at the end of the process in the Painting Department and conversion costs are incurred evenly throughout the production process.

REQUIRED:

1. Prepare a production report for the Assembly Department for the month of November in the attached workpapers.
2. Prepare the general journal entry to record the transfer of units from the Assembly Department to the Finishing Department for November in the attached workpapers.
3. Prepare a production report for the Finishing Department for the month of November in the attached workpapers.
4. Prepare the general journal entry to record the transfer of units from the Finishing Department to Finished Goods Inventory for November in the attached workpapers.
5. Enter the appropriate cost data in the Work in Process T-accounts for the Assembly Department and for the Finishing Department for the month of November in the attached workpapers.