vem- OBJECTIVE and ucess. EXERCISES Exercise 6.11 Journal Entries Shorts Company has three process departments: Mixing, Encapsulating, and Bottling. At the be- ginning of the year, there were no work-in-process or finished goods inventories. The following data are available for the month of July! Manufacturing Costs Added Ending Work in Process Department Mixing Encapsulating Bottling $86,400 79,200 72,000 S21,600 18,000 3,600 Includes only the direct materials, direct labor, and the overhead used to process the partially finished goods received from the prior department. The transferred-in cost is not included. erage t the Required: 1. Prepare journal entries that show the transfer of costs from one department to the next (including the entry to transfer the costs of the final department). 2. Prepare T-accounts for the entries made in Requirement 1. Use arrows to show the flow of costs. ewing