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:

Upper Gastrointestinal Endoscopy

A diagnostic procedure that uses a flexible tube with a camera to view the upper part of the gastrointestinal tract, including the esophagus, stomach, and beginning of the small intestine.

Respiratory Distress

A medical condition characterized by difficulty breathing, often signaling acute or chronic problems with the respiratory system.

Esophageal Diverticulum

An abnormal pouch or sac forming in the esophagus walls, which can cause difficulty swallowing and other symptoms.

Esophagogastroduodenoscopy

A diagnostic procedure that allows a physician to inspect the inside of the esophagus, stomach, and initial part of the small intestine using a flexible tube with a light and camera.