# Chapter 4 - Problem 4-9A Weighted-Average Method 1 a Work...

• Notes
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Problem 4-9A  Weighted-Average Method 1. a. Work in Process—Bending Department ....... 394,210 Work in Process—Drilling Department .......... 100,800 Raw Materials .......................................... 495,010 b. Work in Process—Bending Department ....... 638,144 Work in Process—Drilling Department .......... 250,600 Salaries and Wages Payable .................. 888,744 c. Manufacturing Overhead ............................... 685,000 Accounts Payable .................................... 685,000 d. Work in Process—Bending Department ....... 493,584 Work in Process—Drilling Department .......... 189,000 Manufacturing Overhead ......................... 682,584 e. Work in Process—Drilling Department .......... 1,536,990 Work in Process—Bending Department.. 1,536,990 f. Finished Goods ............................................. 1,650,000 Work in Process—Drilling Department .... 1,650,000 g. Accounts Receivable ..................................... 2,700,000 Sales ........................................................ 2,700,000 Cost of Goods Sold ....................................... 1,600,000 Finished Goods ....................................... 1,600,000

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Problem 4-9A  (continued) 2. Accounts Receivable Raw Materials (g) 2,700,000 Bal. 500,000 (a) 495,010 Bal. 4,990 Work in Process Bending Department Work in Process Drilling Department Bal. 45,369 (e) 1,536,990 Bal. 10,000 (f) 1,650,000 (a) 394,210 (a) 100,800 (b) 638,144 (b) 250,600 (d) 493,584 (d) 189,000 Bal. 34,317 (e) 1,536,99 0 Bal. 437,390 Finished Goods Manufacturing Overhead Bal. 110,000 (g) 1,600,000 (c) 685,000 (d) 682,584 (f) 1,650,000 Bal. 2,416 Bal. 160,000 Accounts Payable Salaries and Wages Payable (c) 685,000
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