Chocolaterie de geneve sa is located in a french-speaking

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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.)

Reference no: EM13586212

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