Mocha Company Manufactures a Single Product by a Continuous Process

question 115

Multiple Choice

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 3 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 3 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs into Department 3 during the period for direct materials is

• A) Work in Process-Department 3 Materials
• 100,000
• 100,000
• B) Work in Process-Department 3 Materials
• 125,000
• 125,000
• C) Work in Process-Department 3 Materials
• 50,000
• 50,000
• D) Work in Process-Department 3 Materials
• 70,000
• 70,000

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Definitions:

Conjugated

Compounds that are linked or coupled, especially in the context of organic chemistry or biochemistry, such as conjugated proteins.

Neurotransmitter

Chemical substances that transmit signals across a synapse from one neuron to another target neuron, muscle, or gland.

Half-Life

Time it takes for one-half of an administered substance to be lost through biological processes.

Endocrine System

A collection of glands that produce hormones which regulate metabolism, growth and development, tissue function, and mood.