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	762,000
Direct materials	332,000
Direct labor	258,000
Overhead	192,000

Work in Process—Molding
Balance 4/1	17,000	Transferred out	976,000
Transferred in	762,000
Direct labor	119,000
Overhead	93,000

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.)

1. Record the issuance of raw materials

2. record the direct labor incurred

3. record entry to apply manufacturing overhead

4. record the work completed in cooking department

5. record the work completed in the molding department

Answer 1