The following information was taken from the ledger of Cleveland Roping:

The Forming Department had 10,450 partially complete units in beginning work in process inventory. The department started work on 69,350 units during the month and ended the month with 8,800 units still in work in process. These unfinished units were 60% complete as to direct materials but 20% complete as to conversion work. The beginning balance of $62,618 consisted of $21,490 of direct materials and $41,128 of conversion costs.
Requirement
Journalize the transfer of costs to the Finishing Department.

Transcribed Image Text:

Work in Process-Forming Beginning inventory, October 1 62,618 Transferred to Finishing Direct materials Conversion costs Ending inventory 214,978 162,600