The cost of materials transferred into the Filling Department of Savannah Lotion Company is $13,300, including $5,000

The cost of materials transferred into the Filling Department of Savannah Lotion Company is $13,300, including $5,000 from the Blending Department and $8,300 from the materials storeroom. The conversion cost for the period in the Filling Department is $3,100 ($1,100 factory overhead applied and $2,000 direct labor). The total cost transferred to Finished Goods for the period was $17,378. The Filling Department had a beginning inventory of $1,200.

a. Journalize (1) the cost of transferred-in materials, (2) conversion costs, and (3) the costs transferred out to Finished Goods.

b. Determine the balance of Work in Process—Filling at the end of the period.


Answer:












a. 
Work in Process—Filling 3,100  
Factory Overhead—Filling  1,100 
Wages Payable  2,000 
Finished Goods 17,378  
Work in Process—Filling  17,378 
b. $222  ($1,200 + $13,300 + $3,100 – $17,378)