Mocha Company Manufactures a Single Product by a Continuous Process,involving

question 118

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 1 were $100,000,$125,000,and $150,000,respectively.Work in process at the beginning of the period for Department 1 was $75,000,and work in process at the end of the period totaled $60,000.The records indicate that direct materials,direct labor,and applied factory overhead for Department 2 were $50,000,$60,000,and $70,000,respectively.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 $60,000.The journal entry to record the flow of costs into Department 3 during the period is

• A) Work in Process-Department 3 585,000
• Work in Process-Department 2 585,000
• B) Work in Process-Department 3 570,000
• Work in Process-Department 2 570,000
• C) Work in Process-Department 3 555,000
• Work in Process-Department 2 555,000
• D) Work in Process-Department 3 165,000
• Work in Process-Department 2 165,000

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Definitions:

Active Listening

The practice of fully concentrating on what is being said rather than passively hearing the message of the speaker.

Customer

An individual or organization that purchases goods or services from a business, often considered crucial to a company's success.

Message

Information conveyed in the sales presentation.

Evaluative Listening

Listening with the purpose of analyzing and assessing the message being communicated, often in decision-making contexts.