Christine Carpet manufactures broadloom carpet in seven processes: spinning, dyeing, plying, spooling, tufting, latexing, and shearing. In the Dyeing Department, direct materials (dye) are added at the beginning of the process. Conversion costs are incurred evenly throughout the process. Information for November 2014 follows:

Requirements
1. Prepare the November production cost report for Christine’s Dyeing Department.
2. Journalize all transactions affecting Christine’s Dyeing Department during November, including the entries that have already beenposted.

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UNITS Beginning Work-in-Process Inventory Transferred in from Spinning Department during November Completed during November Ending work-in-Process Inventory (80% complete for 90 rolls S40 rolls 510 rolls 120 rolls conversion work) COSTS Beginning Work-in-Process Inventory (transferred in costs $4,900; materials costs, $1,390, conversion costs, $4,900) Transferred in from Spinning Department Materials costs added during November Conversion costs added during November (manufacturing 11,190 22,190 11,210 wages, $8,225; manufacturing overhead, $43,839) 52,064