Need help preparing the journal entries for the Assembly Dept. for the following problem

Assume that Cassiopeia's sewing department uses weighted average costing; the percentage of completion of overhead in this department is unrelated to direct labor. The assembly department uses FIFO costing; overhead is applied in this department on a direct labor basis. For the month, the following production data and costs were gathered:

Sewing Department: Units

Beginning WIP Inventory (100% complete for DM; 40% complete for DL; 30% complete for OH) 250 Units Started 8,800

Ending WIP Inventory (100% complete for DM; 70% complete for DL; 90% complete for OH) 400

Sewing Department: Costs DM DL OH Total

Beginning WIP Inventory $3,755 $690 $250 $4,695

Current Period 100,320 63,606 27,681 191,607

Total costs $104,075 $64,296 $27,931 $196,302

Assembly Department: Units

Beginning WIP Inventory (100% complete for transferred in; 15% complete for DM; 40% for conversion) 100

Units transferred in 8,650

Ending WIP Inventory (100% complete for transferred in; 30% complete for DM; 65% complete for conversion) 200

Assembly Department: Costs Transferred In DM Conversion Total

Beginning Inventory $2,176 $30 $95 $2,301

Current period 188,570 15,471 21,600 225,641

Total costs $190,746 $15,501 $21,695 $227,942

Assembly Department Cost of Production Report Equivalent Units Direct Conversion Flow of Units Units to be accounted for Whole Units Transferred Material Cost Beginning work in progress inventory Units transferred in 100 8650 Total units to be accounted for 8750 Units to be assigned cost Beginning Inventory in 60 Progress Started and completed 100 85 8450 8510 8450 8450 8450 Transferred out 8550 8450 8535 Ending Inventory in 130 Process 200 200 60 Total units to be 8640 assigned cost 8750 8650 8595 Direct Conversion Material Transferred In Cost Total Cost per equivalent units $ 15,471 21,600 225,641 Cost incurred 188,570 8650 Total equivalent units Cost per equivalent Cost charged to production 8595 8640 $ 21.80 1.80 2.50 Inventory in process 30 S 95 $ beginning Cost incurred during the period 2,176 S 2,301 $ 15,471 21,600 225,641 188,570 Total cost accounted 190,746 15,501 21,695 $ 227,942 for by Assembly Dept Cost Allocated Inventory in process beginning 2,301 To complete inventory $ 153.00 150.00 303.00 in process beginning Cost of completed Jan 1, WIP Started and completed $ $ 2,604 184,210 15,210 21,125 $220,545 Transferred to $ 223,149 Finished Goods Ending Inventory in 4,360 $ $ Process 108 325 4,793 Total cost assigned by $ 227,942 Assembly Dept