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	11,000	Transferred out	762,000
Direct materials	333,000
Direct labor	262,000
Overhead	191,000

Work in Process—Molding
Balance 4/1	16,000	Transferred out	983,000
Transferred in	762,000
Direct labor	124,000
Overhead	87,000

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.)

• Record issuance of raw materials.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1

• Record the direct labor incurred.

Transaction	General Journal	Debit	Credit
2

• Record entry to apply manufacturing overhead.

Transaction	General Journal	Debit	Credit
3

• Record the work completed in Cooking Department.

Transaction	General Journal	Debit	Credit
4

• Record the work completed in Molding Department.

Transaction	General Journal	Debit	Credit
5

Answer 1