Chocolaterie de Geneve, SA, is located in a French-speaking canton in Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments—Cooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats, in the Molding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in April (all amounts are in Swiss francs):

Required:

Prepare journal entries showing the flow of costs through the two processing departments during April.

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Work in Process-Cooking Balance 4/1 8,000 Transferred out 160,000 Direct materials 42,000 50,000 Direct labor 75,000 Overhead Work in Process-Molding 4,000 Transferred out Balance 4/1 240,000 Transferred in 160,000 Direct labor 36,000 Overhead 45,000