Required information

Use the following information for the Quick Study below.

[The following information applies to the questions displayed below.] The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,100 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.

Assembly Department	Units			Percent of Direct Materials Added			Percent of Conversion
Beginning work in process		2,000			70	%		40	%
Units transferred out		9,000			100	%		100	%
Ending work in process		3,100			80	%		30	%

Beginning work in process inventoryAssembly dept	$	1,583 (includes $896 for direct materials and $687 for conversion)
Costs added during the month:
Direct materials	$	10,584
Conversion	$	19,173

QS 20-17A FIFO: Journal entry to transfer costs LO P4

Required: Prepare the November 30 journal entry to record the transfer of units (and costs) from the assembly department to the painting department. Use the FIFO method.

Journal entry worksheet Record the transfer of units from the assembly department to the painting department (FIFO method.) Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal