Department J Had No Work in Process at the Beginning

question 115

Multiple Choice

Department J had no work in process at the beginning of the period, 18,000 units were completed during the period, and 2,000 units were 30% completed at the end of the period. The following manufacturing costs were debited to the departmental work in process account during the period. Assume the company uses FIFO and rounds cost per unit to two decimal places.Direct materials (20,000 at $5) $100,000
Direct labor
142,300
Factory overhead
57,200
-In a process cost system, the cost of completed production in Department A is transferred to Department B by which of the following journal entries?

• A)debit Work in Process-Department B and credit Work in Process-Department A
• B)debit Work in Process-Department B and credit Finished Goods-Department A
• C)debit Work in Process-Department B and credit Cost of Goods Sold-Department A
• D)debit Finished Goods-Department A and credit Work in Process-Department B

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Definitions:

Job Performance

The level of effectiveness and efficiency with which an individual fulfills their job roles and responsibilities.

Ethical Sensitivity

The ability to perceive and evaluate the ethical aspects of a situation or decision-making process.

Moral Intensity

The degree to which a situation or decision has ethical significance, influencing individuals’ moral judgments and behaviors.

Utilitarianism Rule

A principle in ethics stating that the best action is the one that maximizes utility, often defined in terms of the wellbeing of sentient entities.