Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below.
Raw materials that cost $ are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials
are classified as direct materials.
Direct labor costs of $ are incurred, but not yet paid, in the Mixing Department.
Manufacturing overhead of $ is applied in the Mixing Department using the department's predetermined overhead rate.
Units with a carrying cost of $ finish processing in the Mixing Department and are transferred to the Drying Department for
further processing.
Units with a carrying cost of $ finish processing in the Drying Department, the final step in the production process, and are
transferred to the finished goods warehouse.
Finished goods with a carrying cost of $ are sold.
Required:
Prepare journal entries for each of the transactions listed above. If no entry is required for a transactionevent select No journal
entry required" in the first account field.
Journal entry worksheet
Raw materials that cost $ are withdrawn from the storeroom for use in