Lamp Corp. manufactures wooden desks. Production consists of three processes: cutting, assembly, and finishing. The following costs are for work completed and transferred out of each department in April: Cutting Assembly Finishing Direct materials $7,000 $10,000 $3,000 Direct labor 3,000 14,000 2,000 Applied overhead 4,000 5,000 6,000 There were no work-in-process inventories, and 1,000 desks were produced. Ignoring the transfer entry, the journal entry to assign costs incurred in the assembly process would be

See the journal entry be;ow.

Explanation:

Given:

                                Cutting        Assembly        Finishing

Direct materials        $7,000         $10,000           $3,000

Direct labor                 3,000           14,000             2,000

Applied overhead      4,000            5,000              6,000

Therefore, the journal entry to assign costs incurred in the assembly process would be as follows:

Details                                    Debit ($)           Credit ($)        

Work in process                      10,000  

Direct material                                                   10,000

(To record cost of direct material.)                                          

Work in process                     14,000  

Wages payable                                                  14,000

(To record direct labor cost.)                                                    

Work in process                     5,000  

Manufacturing overhead                                   5,000

(To record manufacturing overhead.)                                      

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