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

The Forming Department had 10,250 partially complete units in beginning work in process inventory. The department started work on 74,150 units during the month and ended the month with 8,400 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 $37,874 consisted of $21,410 of direct materials and $16,464 of conversion costs.
Requirement
Journalize the transfer of costs to the Finishing Department.

Transcribed Image Text:

Work in Process-Forming Beginning inventory, October 1 S 37,874 Transferred to Finishing Direct materials Conversion costs Ending inventory 189,294 162,200