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:
Coercive Power
A form of authority based on the ability to deliver sanctions or punishments to those who do not comply with demands or expectations.
Channel
In marketing, the method or route through which a product or service is delivered to customers, including direct and indirect ways.
Break-even Analysis
A calculation to determine the point at which revenue received equals the costs associated with receiving the revenue, indicating no net loss or gain.
Cost-plus Pricing
A pricing strategy where the selling price is determined by adding a specific markup to a product's unit cost.
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