a) Milling Dept. The beginning balance of work in process was $280,000. During April, additional costs of $695,000 were incurred. The additional costs were attributable to direct materials (80%), direct labor (10%), and factory overhead (10%). The ending balance of work in process was $165,000.
b) Sanding Dept. The beginning balance of work in process was $180,000. During April, additional costs of $410,000 were incurred. The additional costs were attributable to direct labor (80%) and factory overhead (20%). The ending balance of work in process was $295,000.
c) Cutting Dept. The beginning balance of work in process was $370,000. During April, additional costs of $160,000 were incurred. The additional costs were attributable to direct labor (70%) and factory overhead (30%). The ending balance of work in process was $220,000.
Required:
1. Calculate the transfer of costs between departments and into finished goods.