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. 
What would have been the journal entry to record the transfer of product from the assembly department to the shaping department?
Definitions:
Apprenticeship
A training system that prepares a new wave of professionals in a specific trade or profession through practical, on-the-job training, often supplemented with theoretical studies.
Technical Universities
Institutes of higher education focused primarily on the teaching and research of technical and engineering disciplines.
Coaching Training Method
An approach to instruction where a more experienced person helps guide and develop specific skills of a less experienced person through one-on-one support and feedback.
Behaviour Modelling
The process of learning through observation and replication of others' actions, often used in training to demonstrate desired behaviors.
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