Assembly Department Units Materials Beginning work in process inventory Units started this period 2,000 65% Percent Complete for Direct Percent Complete for Conversion 35% 11,700 Units completed and transferred out 9,000 Ending work in process inventory 4,700 90% 40% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 1,407 1,241 $ 2,648 25,053 25,959 51,012 QS 16-17A (Algo) FIFO: Journal entry to transfer costs LO P4 Prepare the November 30 journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the FIFO method. View transaction list Journal entry worksheet Record the transfer of units from the Assembly department to the Painting department (FIFO method.) Note: Enter debits before credits. Date General Journal Debit Credit November 30 Work in process inventory-Painting Work in process inventory-Assembly