The Journal Entry to Record the Flow of Costs into Department

question 151

Multiple Choice

The journal entry to record the flow of costs into Department 2 during the period for direct materials is

• A) Work in Process-Department 2 Materials
• 100,000
• 100,000
• B) Work in Process-Department 2 Materials
• 55,000
• 55,000
• C) Work in Process-Department 2 Materials
• 150,000
• 150,000
• D) Materials Work in Process-Department 2
• 55,000
• 55,000

---

Definitions:

Specific Union

A particular labor union that represents workers in a specific sector, industry, or company.

Opportunistic Organizing

A strategy by labor unions to capitalize on sudden opportunities to gain new members or push for labor rights enhancements.

Certification Election

A process involving a vote by employees to determine whether they wish to be represented by a particular labor union.

Representative

An individual chosen or elected to act and speak on behalf of a larger group, often in negotiating or legislative contexts.