Schneider Brot is a bread-baking company located in Aachen, Germany, near the Dutch border. The

Schneider Brot is a bread-baking company located in Aachen, Germany, near the Dutch border. The company uses a process costing system for its single product—a popular pumpernickel bread. Schneider Brot has two processing departments—Mixing and Baking. The T-accounts below show the flow of costs through the two departments in April (all amounts are in the currency euros):

Work in Process—Mixing

Balance 4/1	12,000		Transferred out	760,000
Direct materials	326,000
Direct labor	256,000
Overhead	186,000

Work in Process—Baking

Balance 4/1	21,000		Transferred out	978,000
Transferred in	760,000
Direct labor	125,000
Overhead	94,000

Required:

Prepare journal entries showing the flow of costs through the two processing departments during April. (Omit the "€" sign in your response.)

General Journal	Debit	Credit
Raw materials issued.
Work in process-Mixing
Raw materials inventory
Direct labor incurred.
Work in process-Mixing
Work in process-Baking
Wages payable
Manufacturing overhead applied.
Work in process-Mixing
Work in process-Baking
Manufacturing overhead
Work completed in Mixing Department.
Work in process-Baking
Work in process-Mixing
Work completed in Baking Department.
Finished goods
Work in process-Baking