Mocha Company Manufactures a Single Product by a Continuous Process

question 179

Short Answer

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

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Definitions:

Aggregated

Combined or collected into a summary form from separate parts.

Predicting Future Behaviors

The process of using current and past behaviors or trends to forecast future actions or patterns.

Specific Behaviors

Actions or reactions of an individual in response to external or internal stimuli, which can be observed and measured.

Aggregated Behaviors

The sum or collection of individual actions or responses observed over a period of time, providing insights into overall patterns or trends.