vem- OBJECTIVE and ocess, EXERCISES Exercise 6.11 Journal Entries Shorts Company has three process departments: Mixing. Encapsulating, and Bottling. At the be- ginning of the year, there were no work-in-process or finished goods inventories. The following data are available for the month of July: Manufacturing Ending Work in Process Costs Added Department $86,400 S21,600 Mixing 79,200 18,000 Encapsulating 72,000 3,600 Bottling includes only the direct materials, direct labor, and the overhead used to process the partially finished goods received from the prior department. The transferred-in cost is not included. erage t the Required: Prepare journal entries that show the transfer of costs from one department to the next (including the entry to transfer the costs of the final department). 2. Prepare T-accounts for the entries made in Requirement 1. Use arrows to show the flow of costs. ewing vem- OBJECTIVE and ocess, EXERCISES Exercise 6.11 Journal Entries Shorts Company has three process departments: Mixing. Encapsulating, and Bottling. At the be- ginning of the year, there were no work-in-process or finished goods inventories. The following data are available for the month of July: Manufacturing Ending Work in Process Costs Added Department $86,400 S21,600 Mixing 79,200 18,000 Encapsulating 72,000 3,600 Bottling includes only the direct materials, direct labor, and the overhead used to process the partially finished goods received from the prior department. The transferred-in cost is not included. erage t the Required: Prepare journal entries that show the transfer of costs from one department to the next (including the entry to transfer the costs of the final department). 2. Prepare T-accounts for the entries made in Requirement 1. Use arrows to show the flow of costs. ewing