the ring Department. From the Department See Coffee Company and also been the process the Routing Department December 11 ACCOUNT Work in Process Roasting Department Credit Dec. 1 B , 14,000 units, 0 completed 31 Direct materials, 242,200 unit 31 Decor 31 Factory overhead 31 Goods transferred, 244,300 units 11 al. Income Prepare of production on the verge e thod and entry