Culver Industries uses a process cost system. Products are processed first by Department A and then by Department B before being transferred to the finished goods warehouse. Shown below is the cost information for Department B during the month of October:

Costs of units transferred in				$139,200
Manufacturing costs added in Department B:
	Direct materials		$58,000
	Direct labor		13,920
	Manufacturing overhead		22,040		93,960
Total costs charged to Department B in October				$161,240

The balance in work in process inventory in Department B at October 1 is $29,000 and it is $34,800 at October 31. journal entries to record the following transactions for the month of October: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)

(a)		The transfer of production from Department A to B.
(b)		The manufacturing costs incurred by Department B.
(c)		The transfer of completed units from Department B to the finished goods warehouse.

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(b)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(c)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount

List of Accounts

Assistance Used

• Accounts Payable
• Accounts Receivable
• Cash
• Cost of Goods Sold
• Factory Labor
• Factory Wages Payable
• Finished Goods Inventory
• Manufacturing Overhead
• Raw Materials Inventory
• Sales Revenue
• Wages Payable
• Work in Process - Assembly
• Work in Process - Blending
• Work in Process - Canning
• Work in Process - Cooking
• Work in Process - Cutting
• Work in Process-Dept. 1
• Work in Process-Dept. 2
• Work in Process-Dept. A
• Work in Process-Dept. B
• Work in Process-Fabricating
• Work in Process - Finishing
• Work in Process - Machining
• Work in Process - Mixing
• Work in Process - Packaging