Question

Chocolaterie de Geneve, SA, is located in a French-speaking canton in Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments—Cooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Molding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in April:

Work in Process—Cooking
Balance 4/1	10,000	Transferred out	758,000
Direct materials	326,000
Direct labor	261,000
Overhead	190,000

Work in Process—Molding
Balance 4/1	23,000	Transferred out	978,000
Transferred in	758,000
Direct labor	122,000
Overhead	88,000

Required:

Prepare journal entries showing the flow of costs through the two processing departments during April. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal Entry 1: Record Issuance of raw material

Journal Entry 2: Record the direct labor incurred

Journal Entry 3: Record entry to apply manufacturing overhead

Journal Entry 4: Record the work completed in Cooking Department

Journal Entry 5: Record the work completed in the Molding Department

Answer 1

3.

4.

5.