[The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 12,300 units during November. The following production activity in both units and costs refers to the Assembly departments November activities.

Assembly Department	Units	Percent Complete for Direct Materials	Percent Complete for Conversion
Beginning work in process inventory	3,200	75%	25%
Units started this period	12,300
Units completed and transferred out	10,200
Ending work in process inventory	5,300	90%	40%

Cost of beginning work in process
Direct materials	$ 1,143
Conversion	624	$ 1,767
Costs added this month
Direct materials	13,827
Conversion	17,856	31,683

Prepare the November 30 journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the FIFO method.

Answer is not complete.

CARLBERG COMPANY
Cost assignmentFIFO
	EUP	Cost per EUP	Total Cost
Beginning work in process				$1,767selected answer correct
To complete beginning work in process
Direct materials	800selected answer correct	not attempted
Conversion	2,400selected answer correct	not attempted
				0
Started and completed
Direct materials	not attempted	not attempted
Conversion	not attempted	not attempted
				0
Completed and transferred out				$1,767
Ending work in process
Direct materials	not attempted	not attempted
Conversion	not attempted	not attempted
				0
Total costs accounted for				$1,767

No	Date	General Journal	Debit	Credit
1	November 30	Work in process inventoryPaintingselected answer correct	2,550,000selected answer incorrect	not attempted
		Work in process inventoryAssemblyselected answer correct	not attempted	25,500selected answer incorrect