[The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,800 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.

Assembly Department	Units			Percent of Direct Materials			Percent of Conversion
Beginning work in process		2,400			75	%		25	%
Units transferred out		9,400			100	%		100	%
Ending work in process		3,800			95	%		35	%

Beginning work in process inventoryAssembly dept	$	2,966 (consists of $2,479 for direct materials and $487 for conversion)
Costs added during the month:
Direct materials	$	23,541
Conversion	$	26,338

QS 20-17A FIFO: Journal entry to transfer costs LO P4

Required: Prepare the November 30 journal entry to record the transfer of costs from the assembly department to the painting department. Use the FIFO method.

No	Transaction	General Journal	Debit	Credit
1	1	Work in process inventoryPainting
		Work in process inventoryAssembly