The Forming Department had 10,400 partially complete units in beginning work in process inventory. The department started work on 77,300 units during the month and ended the month with 8,700 units still in work in process. These unfinished units were?60% complete as to direct materials but?20% complete as to conversion work. The beginning balance of $76,978 consisted of $21,480 of direct materials and $55,498 of conversion costs.

Requirement

Journalise the transfer of costs to the Finishing Department. ?

Please kindly see the attachments. Data and table inclusive