Chapter 4 Demo Solution - BriefExercise41(30minutes) a.

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Brief Exercise 4-1  (30 minutes) a. To record issuing raw materials for use in production: Work in Process—Molding Department. ........ $28,000 Work in Process—Firing Department. ............ $5,000 Raw Materials. ........................................ $33,000 b. To record direct labor costs incurred: Work in Process—Molding Department. ........ $18,000 Work in Process—Firing Department. ............ $5,000 Wages Payable. ...................................... $23,000 c. To record applying manufacturing overhead: Work in Process—Molding Department. ........ $24,000 Work in Process—Firing Department. ............ $37,000 Manufacturing Overhead. ........................ $61,000 d. To record transfer of unfired, molded bricks from the Molding  Department to the Firing Department: Work in Process—Firing Department. ............ $67,000 Work in Process—Molding Department. . $67,000 e. To record transfer of finished bricks from the Firing Department to  the finished goods warehouse: Finished Goods. ............................................. $108,000
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Chapter 4 Demo Solution - BriefExercise41(30minutes) a.

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