Sheffield Company manufactures a single product by a continuous process involving two production departments. The records indicate that $154,000 of direct materials were issued to and $220,000 of direct labor was incurred by Department 1 in the manufacture of the product. The factory overhead rate is $25 per machine hour; machine hours were 5,500 in Department 1. Work in process inventory in the department at the beginning of the period totaled $38,500; and work in process inventory at the end of the period was $27,500.

(a)

entries to record the following transactions: The flow of costs into Department 1 for

(1)		direct materials
(2)		direct labor
(3)		manufacturing overhead

(Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)

No.	Account Titles and Explanation	Debit	Credit
(1)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(2)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(3)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount

List of Accounts

Assistance Used

• Accounts Payable
• Accounts Receivable
• Cash
• Cost of Goods Sold
• Factory Labor
• Factory Wages Payable
• 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-Dept. 1
• Work in Process-Dept. 2
• Work in Process-Dept. A
• Work in Process-Dept. B
• Work in Process-Fabricating
• Work in Process - Finishing
• Work in Process - Machining
• Work in Process - Mixing
• Work in Process - Packaging