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

The Forming Department had 9,000 partially complete units in beginning work in process inventory. The department started work on 69,000 units during the month and ended the month with 7,000 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 $47,200 consisted of $21,000 of direct materials and $26,200 of conversion costs.
Requirement
Journalize the transfer of costs to the Finishing Department.

Transcribed Image Text:

Work in Process -Forming Beginning inventory, Octoher 1 47,200 Transferred to Finishing Direct materials Conversion costs Ending inventory 193,700 168,500