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

The Forming Department had 10,000 partially complete units in beginning work in process inventory. The department started work on 70,000 units during the month and ended the month with 8,000 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 $47,820 consisted of $21,420 of direct materials and $26,400 of conversion costs.
Requirement
Journalize the transfer of costs to the Finishing Department.

Transcribed Image Text:

Work in Process Forming Beginning inventory, October 1 Direct materials Conversion costs Ending inventory 47,820 Transferred to Finishing 193,620 168,640