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\begin{tabular}{|c|c|c|c|}
\hline
\multirow[b]{2}{}{Beginning Balance} & \multicolumn{2}{|c|}{\begin{tabular}{c}
Work in Process \\
1st Department
\end{tabular}} & \multirow[b]{2}{
}{Transfer to 2nd Department} \\
\cline{2-3}
& 500,000 & [tex]$? $[/tex] & \\
\hline
January Costs & [tex]$1,000,000$[/tex] & & \\
\hline
Total Debits & [tex]$1,500,000$[/tex] & [tex]$? $[/tex] & Total Credits \\
\hline
Ending Balance & 600,000 & & \\
\hline
\end{tabular}

What is the cost amount transferred to the 2nd processing department? [tex]$\square$[/tex]

\begin{tabular}{|c|c|c|c|}
\hline
\multirow[b]{2}{}{Beginning Balance} & \multicolumn{2}{|c|}{\begin{tabular}{c}
Work in Process \\
2nd Department
\end{tabular}} & \multirow[b]{2}{
}{Transfer to 3rd Department} \\
\cline{2-3}
& 300,000 & [tex]$1,000,000$[/tex] & \\
\hline
Transfer from 1st Dept. & [tex]$? $[/tex] & & \\
\hline
January Costs & [tex]$? $[/tex] & & \\
\hline
Total Debits & [tex]$? $[/tex] & [tex]$1,000,000$[/tex] & Total Credits \\
\hline
Ending Balance & 700,000 & & \\
\hline
\multicolumn{3}{|c|}{\begin{tabular}{c}
What is the amount of cost incurred in the 2nd processing department \\
during January?
\end{tabular}} & [tex]$? $[/tex] \\
\hline
\end{tabular}

Sagot :

Let's solve the problem step-by-step.

### Step 1: Determine the cost amount transferred to the 2nd processing department

We are given:
- Beginning balance for the 1st Department: 500,000
- January costs for the 1st Department: 1,000,000
- Ending balance for the 1st Department: 600,000

To find the transfer to the 2nd Department, we can use the following relationship:
[tex]\[ \text{Transfer to 2nd Department} = \text{Beginning Balance} + \text{January Costs} - \text{Ending Balance} \][/tex]
Substituting the given values:
[tex]\[ \text{Transfer to 2nd Department} = 500,000 + 1,000,000 - 600,000 = 900,000 \][/tex]

Therefore, the cost amount transferred to the 2nd processing department is 900,000.

### Step 2: Identify the cost amount incurred in the 2nd processing department

We are given:
- Beginning balance for the 2nd Department: 300,000
- January total cost for the 2nd Department: 1,000,000
- Ending balance for the 2nd Department: 700,000
- Transfer from 1st Department: 900,000 (calculated in Step 1)

First, let's calculate the total debits for the 2nd Department. The total debits include the beginning balance and the transfer from the 1st Department:
[tex]\[ \text{Total Debits} = \text{Beginning Balance} + \text{Transfer from 1st Department} \][/tex]
[tex]\[ \text{Total Debits} = 300,000 + 900,000 = 1,200,000 \][/tex]

Now, to find the cost incurred in the 2nd processing department during January, we can use the following relationship:
[tex]\[ \text{January Costs} = \text{Total Debits} - \text{Ending Balance} \][/tex]
[tex]\[ \text{January Costs} = 1,200,000 - 700,000 = 500,000 \][/tex]

Therefore, the cost amount incurred in the 2nd processing department during January is 500,000.

### Summary of Answers
1. The cost amount transferred to the 2nd processing department is 900,000.
2. The cost amount incurred in the 2nd processing department during January is 500,000.

This completes our detailed, step-by-step solution.