Wicker Company manufactures a single product and uses a process costing system. The product goes through two sequential departments, A and B. Information relating to the companys operations for April is given below.

a.Raw materials were issued for use in production: department A, $851000; and department B, 629000.

b.Direct Labor costs were incurred: department A, $330000; and department B, $270000.

c.Manufacturing overhead cost was applied to products: department A, $665000; and department B, $405000. d.Products that were complete as to processing in department A were transferred to department B, $1850000. e.Products that were complete as to processing in department B were transferred to Finished Goods, $3200000.

Required:

Prepare journal entries to record items (a) through (e) above.

Post Journal entries from (1) to T-accounts. The balance in department As WIP account on April 1 was $150000; the

balance in the department Bs WIP account was $70000. After posting entries to the T accounts, find the ending balance in

each departments WIP account.

Prepare a production report for department A for April. The following additional information is available regarding production

in department A during April:

Production data: Units in process, April 1: 100% complete as to materials, 60% complete as to labor and overhead 30'000 420'000 370'000 Units started into production during April Units completed and transferred to department B Units in process, April 30: 50% complete as to materials, 25% complete as to labor and overhead 80'000 Cost data: Cost added during April: WIP, April 1: $851'000 Materials Labor Overhead 330'000 665'000 Materials Labor Overhead Total cost $92'000 21'000 37'000 $150'000