Blossom Company has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process.

What would have been the journal entry to record the transfer of product from the assembly department to the Shaping Department?

A.

WIP long dashAssembly

(Dr);

WIP long dashShaping

(Cr) 731,000

B.

WIP long dashShaping

(Dr);

WIP long dashAssembly

(Cr) 731,000

C.

WIP long dashAssembly

(Dr);

WIP long dashShaping

(Cr) 640,000

D.

WIP long dashShaping

(Dr);

WIP long dashAssembly

(Cr) 640,000

Beginning WIP Inventory

9,000 units

Transferredminusin

costs in beginning WIP Inventory

$91,000

Direct materials costs in beginning WIP Inventory

$25,600

Conversion costs in beginning WIP Inventory

$23,750

Units

transferredminusin

47,000 units

Transferredminusin

costs

$640,000

Units Completed

43,000

Costs added: materials

$155,040

Costs added: conversion

$230,710

Ending WIP Inventory

13,000 units

(50% complete for materials and 40% complete for conversion)