1 answer

Exercise 16-02 Harrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each...

Question:

Exercise 16-02

Harrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits.

Cooking

Canning

Beginning work in process $0 $4,220
Materials 23,600 9,500
Labor 8,670 7,520
Overhead 33,100 28,400
Costs transferred in 54,400

Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

April 30 enter an account title to record materials used

enter a debit amount

enter a credit amount

enter an account title to record materials used

enter a debit amount

enter a credit amount

enter an account title to record materials used

enter a debit amount

enter a credit amount

(To record materials used)

30 enter an account title to assign factory labor to production

enter a debit amount

enter a credit amount

enter an account title to assign factory labor to production

enter a debit amount

enter a credit amount

enter an account title to assign factory labor to production

enter a debit amount

enter a credit amount

(To assign factory labor to production)

30 enter an account title to assign overhead to production

enter a debit amount

enter a credit amount

enter an account title to assign overhead to production

enter a debit amount

enter a credit amount

enter an account title to assign overhead to production

enter a debit amount

enter a credit amount

(To assign overhead to production)

30 enter an account title to record costs transferred in

enter a debit amount

enter a credit amount

enter an account title to record costs transferred in

enter a debit amount

enter a credit amount

(To record costs transferred in)


Answers

Ans:

Date

Account and Explanation

Debit

Credit

Apr 30

Work in process-Cooking

23600

Work in process-Canning

9500

Raw material

33100

(To record material)

Apr 30

Work in process-Cooking

8670

Work in process-Canning

7520

Wages payable

16190

(To record labor)

Apr 30

Work in process-Cooking

33100

Work in process-Canning

28400

Factory overhead

61500

(To record overhead)

Apr 30

Work in process-Canning

54400

Work in process-Cooking

54400

(To record costs transferred in)

.

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