Use the following information for the Quick Study below.

[The following information applies to the questions displayed below.] The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,400 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 Added			Percent of Conversion
Beginning work in process		2,000			75	%		25	%
Units transferred out		9,000			100	%		100	%
Ending work in process		4,400			85	%		35	%

Beginning work in process inventoryAssembly dept	$	2,186 (includes $1,688 for direct materials and $498 for conversion)
Costs added during the month:
Direct materials	$	17,422
Conversion	$	20,582

Required: Prepare the November 30 journal entry to record the transfer of units (and costs) from the assembly department to the painting department. Use the weighted-average method.

Record the transfer of units from the assembly department to the painting department (weighted-average method.)

Transaction	General Journal	Debit	Credit
1