The following information was taken from the ledger of Antonio Roping:

The Forming Department had 10,400 partially complete units in beginning work in process inventory. The department started work on 77,300 units during the month and ended the month with 8,700 units still in work in process. These unfinished units were 60% complete as to direct materials but 20% complete as to conversion work. The ­beginning balance of $ 76,978 consisted of $ 21,480 of direct materials and $ 55,498 of conversion costs.

Requirement
Journalize the transfer of costs to the FinishingDepartment.

Transcribed Image Text:

Work in Process-Forming Beginning inventory, October 1 Direct materials Conversion costs 76,978 Transferred to Finishing 163,804 162,500 S? Ending inventory