The following information was taken from the ledger of Johnson Roping:

The Forming Department had 10,300 partially complete units in beginning work in process inventory. The department started work on 75,200 units during the month and ended the month with 8,500 units still in work in process. These unfinished units were 60% complete as to direct materials but 20% complete as to conversion work. The beginning balance of $ 32,300 consisted of $ 21,460 of direct materials and $ 10,840 of conversion costs.

Requirement
Journalize the transfer of costs to the FinishingDepartment

Transcribed Image Text:

Work in Process-Forming Beginning inventory, October 1 32,300 Transferred to Finishing Direct materials Conversion costs Ending inventory 183,790 162,300