g n a process cost system, 108,000 units of a product are assembled in Department F with total product cost (DM, DL, and FO) $90,000. The same 108,000 units are then painted in Department G. Department G painting product cost is $64,000. After painting in Department G, the 108,000 units are inspected in Department H, adding additional product cost $26,000. After inspection, the same 108,000 units are complete, and their cost is transferred to Finished Goods Inventory. a) Prepare the journal entry for the transfer of product cost from Department F to Dept. G.

Journal Entry

Debit Department G Work in Process $90,000

Credit Department F Work in Process $90,000

To record the transfer of product cost from Department F to Department G.

Explanation:

a) Data and Calculations:

Number of units assembled in Department F = 108,000

Total product cost (DM, DL, and FO) = $90,000

Additional inspection cost in Department H = $26,000

Total product cost = $116,000 ($90,000 + $26,000)

Transfer of product cost from Department F to Department G:

Department G Work in Process $90,000

Department F Work in Process $90,000

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