Which of the Following Journal Entries Definitely Contains an Error

question 94

Multiple Choice

Which of the following journal entries definitely contains an error? $\begin{array} { | l | l | r | r | } \hline 1 & \text { Raw-Material Inventory } & 200,000 & \\\hline & \text { Direct-Material Price Variance } & 5,000 & \\\hline & \text { Accounts Pavable } & & 205.000 \\\hline 2 & \text { Raw-Material Inventory } & 38,000 & \\\hline & \text { Direct-Material Price Variance } & & 2,000 \\\hline & \text { Accounts Payable } & & 36,000 \\\hline 3 & \text { Raw-Material Inventory } & 156,000 & \\\hline & \text { Direct-Material Price Variance } & & 8.000 \\\hline & \text { Work-in-Process Inventory } & & 148,000 \\\hline 4 & \text { Work-in-Process Inventory } & 67,000 & \\\hline & \text { Direct-Material Quantity Variance } & 3,000 & \\\hline & \text { Raw-Material Inventory } & & 70,000 \\\hline 5 & \text { Work-in-Process Inventory } & 79,000 & \\\hline & \text { Direct-Material Quantity Variance } & & 4,000 \\\hline & \text { Raw-Material Inventory } & & 75,000 \\\hline\end{array}$

• A)1
• B)2
• C)3
• D)4
• E)5

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Definitions:

Major Organic Product

The primary substance produced with the highest yield in a reaction involving organic compounds.

Organic Reaction

A chemical reaction involving organic compounds, leading to the transformation or creation of new organic molecules.

Pericyclic Reaction

A type of organic reaction that proceeds through a cyclic transition state, involving shifts of electron density through contiguous π bonds.

LUMO

The Lowest Unoccupied Molecular Orbital, which is the lowest-energy molecular orbital that is not occupied by electrons.