Mocha Company Manufactures a Single Product by a Continuous Process

question 135

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 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.​
-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 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. Department 2 has transferred-in costs of $390,000 for the current period. In addition, work in process at the beginning of the period for Department 2 totaled $75,000, and work in process at the end of the period totaled $90,000. The journal entry to record the flow of costs into Department 3 during the period is

---

Definitions:

Pathologists

Medical doctors specialized in examining tissues and body fluids to diagnose diseases.

Nurse Practitioner

A registered nurse with advanced training and the ability to diagnose and treat certain medical conditions, including prescribing medications.

Master's Degree (MS)

An advanced academic degree focusing on a specific field of study, following a bachelor's degree.

Baccalaureate Degree (BSN)

An undergraduate degree awarded for the completion of a program in the field of nursing, preparing individuals for a career as a registered nurse.