Sweet Corporation is in the dairy manufacturing business. Products go through two production departments (A first, then B). Data from those departments for October 2016 are presented below.

Sweet Corporation started 2,600 units of product during the month in department A. Costs incurred in department A for October 2016 totalled $64,000 for material and $132,000 for conversion. Additionally, department B incurred conversion costs in September 2016 of $600,000. Department B adds no materials to the product.
Instructions
(a) Journalize the transfer of goods from department A to department B during October 2016. Sweet Corporation accounts for its costs using the weighted-average method.
(b) Prepare a production cost report for department B for October 2016.

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artment A partment B Beginning work in work in process Number of units % complete for materials % complete for transferred-in % complete for conversion Total materials cost Total conversion cost Total transferred-in costs 1,000 200 100% 60% $24,000 $30,000 S40,000 15,000 partment B Ending Department A Ending work in work in Number of units % complete for materials % complete for transferred-in % complete for conversion 300 100% 100% 30%