Sulu Company produces its finished product in two processing departments Assembly and Packaging. The following information is available for the month of July:

Assembly Department: The beginning work in process inventory was $5,755 ($4,815 direct materials and $940 conversion costs) and consisted of 350 units that were 10% complete as to conversion costs. During July, an additional 4,500 units were started in production. A total of 4,650 units were completed and transferred out to the Packaging Department. The ending work in process inventory consisted of 200 units that were 35% complete as to conversion costs. The following costs were incurred during July: direct materials $73,800; direct labor $86,300; and overhead costs $40,195. Direct materials are added at the beginning of the process in the Assembly Department and conversion costs are incurred evenly throughout the production process.

Packaging Department: The beginning work in process inventory was $29,631 ($18,606 transferred-in costs and $11,025 conversion costs) and consisted of 450 units that were 70% complete as to conversion costs. During July, a total of 4,800 units were completed and transferred out to Finished Goods Inventory. The ending work in process inventory consisted of 300 units that were 60% complete as to conversion costs. The following costs were incurred during July: direct materials $132,480; direct labor $60,000; and overhead costs $105,141. Direct materials are added at the end of the process in the Packaging Department and conversion costs are incurred evenly throughout the production process.

REQUIRED:

A. Prepare a production report for July for the Assembly Department.

B. Give the general journal entry to record the transfer of the units from Assembly to Packaging.

C. Prepare a production report for July for the Packaging Department.

D. Give the general journal entry to record the transfer of the units from Packaging to Finished Goods.

E. Draw a Work-In-Process Inventory T-account for each department and enter the appropriate cost data.