Question: ACCOUNT Work in ProcessForging Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Nov. 1 Bal., 4,300 units, 40% completed 50,052 30 Direct materials,

ACCOUNT Work in ProcessForging Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Nov. 1 Bal., 4,300 units, 40% completed 50,052 30 Direct materials, 39,000 units 390,000 440,052 30 Direct labor 64,090 504,142 30 Factory overhead 88,498 ? 592,640 30 Goods finished, ? units ? 30 Bal., 3,400 units, 90% completed

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