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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $12,000$ units during November. The following production activity in both units and costs refers to the Assembly department$$s November activities.

Assembly Department Units Percent Complete for Direct Materials Percent Complete for Conversion

Beginning work in process inventory $3,00060\%40\%$

Units started this period $12,000$

Units completed and transferred out $10,000$

Ending work in process inventory $5,00085\%35\%$

Cost of beginning work in process

Direct materials $ $1,455$

Conversion $1,105$ $ $2,560$

Costs added this month

Direct materials $19,920$

Conversion $20,04539,965$

QS $3-12($Algo$)$ Weighted average: Assigning costs to output LO P$1$

Assign costs to the Assembly department$$s output$$specifically$,$ the units transferred out to the Painting department and the units that remain in process in the Assembly department at month$-$end. Use the weighted average method. CARLBERG COMPANY

Cost assignment$$Weighted average

EUP Cost per EUP Total Cost

Completed and transferred out

Direct materials $10,000$ $$1\mathrm{.}50$ $$15,000$

Conversion $10,000$ $$1\mathrm{.}6016,000$

$$31,000$

Ending work in process

Direct materials

Conversion

$0$

Total costs accounted for $$31,000$ S $3-13($Algo$)$ Weighted average: Entry to transfer costs LO P$4$

Prepare the November $30$ journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the weighted average method.