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Problem - Process cost journal entries
The cost of materials transferred into the Filling Department of Lilac Skin Care Company is $20,250, including $6,000 from the Blending Department and $14,250 from the materials storeroom. The conversion cost for the period in the Filling Department is $6,372 ($1,600 factory overhead applied and $4,772 direct labor). The total cost transferred to Finished Goods for the period was $25,660. The Filling Department had a beginning inventory of $2,200.
Required -
a. Journalize the cost of transferred-in materials, the conversion costs, and the costs transferred out to Finished Goods.
b. Determine the balance of Work in Process-Filling at the end of the period.
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