Blousson Company Has Two Sequential Processing Departments: Assembly Then Shaping

question 5

Multiple Choice

Blousson Company has two sequential processing departments: Assembly then Shaping.The Shaping Department reports the following information.Conversion costs are applied evenly throughout the process. $\begin{array}{|l|r|}\hline \text { Beginning WIP inventory } & 7,000 \text { units } \\\hline \text { Transferred-in costs in beginning WIP inventory } & \$ 98,000 \\\hline \text { Direct materials costs in beginning WIP inventory } & \$ 24,500 \\\hline \text { Conversion costs in beginning WIP inventory } & \$ 22,750 \\\hline \text { Units transferred-in } & 45,000 \text { units } \\\hline \text { Transferred-in costs } & \$ 630,000 \\\hline \text { Units completed } & 42,000 \\\hline \text { Costs added: materials } & \$ 155,040 \\\hline \text { Costs added: conversion } & \$ 230,710 \\\hline \text { Ending WIP inventory } & 10,000 \text { units }\\\hline \text { (50\% complete for materials and \( 40 \% \) complete for }\\ \text { conversion) }\\\hline\end{array}$
What would have been the journal entry to record the transfer of product from the assembly department to the shaping department?

• A)WIP-assembly (Dr); WIP-shaping (Cr)630,000
• B)WIP-shaping (Dr); WIP-assembly (Cr)728,000
• C)WIP-assembly (Dr); WIP-shaping (Cr)728,000
• D)WIP-shaping (Dr); WIP-assembly (Cr)630,000

---

Definitions:

Exception Question

A technique used in solution-focused therapy that identifies instances when the problem does not occur, highlighting exceptions to the problem.

Pre-suppositional Question

A type of question used in therapy that assumes a certain fact or situation, helping clients explore thoughts and feelings.

Scaling Question

A tool used in various therapeutic modalities where clients are asked to rate something, such as their mood or confidence, on a scale to assess intensity, progress, or change over time.

Solution-based Goal

A future-oriented, tangible objective that a client works towards in therapy, typically formulated in solution-focused approaches.