Refer to the information in QS. Prepare the November 30 journal entry to record the transfer of units (and costs) from the assembly department to the painting department. Use the FIFO method.
In QS

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Percent of Direct Materials Added Percent of Conversion Added Assembly Department Units Beginning work in process.. . . 2,000 Units transferred out.. ·.. . 9,000 Ending work in process3 60% 100% 80% 40% 100% 30% 3,000 Beginning work in process $1,58 (includes $996 for direct materials and $585 for conversion) inventory Assembly dept. Costs added during the month Conversion. $12,285