Reference no: EM13586212

Chocolaterie de Geneve, SA, is located in a French-speaking canton in Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments-Cooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Molding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in April:

Work in Process-Cooking

Balance 4/1	12,000		Transferred out	757,000
Direct materials	329,000
Direct labor	262,000
Overhead	194,000

Work in Process-Molding

Balance 4/1	17,000		Transferred out	979,000
Transferred in	757,000
Direct labor	115,000
Overhead	89,000

Required:

Prepare journal entries showing the flow of costs through the two processing departments during April. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)