Blossom Company has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. 
What would have been the journal entry to record the transfer of product from the assembly department to the Shaping Department?
Definitions:
Variable Resources
Inputs that can be adjusted in the short term to meet changes in the level of production, such as labor or raw materials.
Craft Union
A labor union representing workers who are skilled in a particular craft, dedicated to protecting the workers' interests and negotiating for better terms through collective bargaining.
Labor Supply Curve
This represents the relationship between the amount of labor that workers are willing to offer and the wage rate, typically showing that higher wages incentivize more labor supply.
Inclusive Unionism
The policy, pursued by industrial unions, in which a union attempts to include every worker in a given industry so as to be able to restrict the entire industry’s labor supply and thereby raise wages. Compare with exclusive unionism.
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