Contabilice transacciones para dos procesos . (LO 2) Schrager Co.pdf

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El documento describe 9 transacciones realizadas por la compañía Schrager durante julio para sus departamentos de corte y montaje. Estas incluyen comprar materias primas, incurrir en costos de mano de obra y gastos generales, requisar materiales, transferir mercancías entre departamentos, y vender productos terminados.

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Contabilice transacciones para dos procesos .
(LO 2)
Schrager Company tiene dos departamentos de produccin: corte y montaje. Los inventarios al 1
de julio son de materias primas $4200, trabajo en proceso: corte $2900, trabajo en proceso:
ensamblaje $10 600 y productos terminados $31 000. Durante el mes de julio se produjeron las
siguientes transacciones.
1. Compr $62,500 de materias primas a cuenta.
2. Incurri en $60,000 de mano de obra en la fbrica. (Crdito de Salarios por Pagar.)
3.Incurri en $70,000 de gastos generales de fabricacin; Se pagaron $40,000 y el resto no se pag.
4.Materiales requisados para Despiece $15.700 y Montaje $8.900.
5. Mano de obra de fbrica usada para cortar $33,000 y ensamblar $27,000.
6. Costos indirectos aplicados a razn de $18 por hora mquina. Las horas de mquina fueron Corte
1.680 y Montaje 1.720.
7. Mercancas transferidas con un costo de $67,600 del Departamento de Corte al Departamento
de Ensamble.
8. Bienes transferidos con un costo de $134,900 desde el ensamblaje hasta los productos
terminados.
9. Vendi bienes que costaron $150,000 por $200,000 a cuenta.
Registrar las transacciones. (Omitir explicaciones.)

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