The Journal Entry to Assign $1,700 of Direct Labor and $300

question 317

Multiple Choice

The journal entry to assign $1,700 of direct labor and $300 of indirect labor involves a debit to

• A)the Manufacturing Overhead account for $2,000.
• B)the Work-in-Process Inventory account for $2,000.
• C)the Work-in-Process Inventory account for $1,700 and a credit to Manufacturing Overhead account for $300.
• D)the Work-in-Process Inventory account for $1,700 and a debit to the Manufacturing Overhead account for $300;and a credit to the Wages Payable account for $2,000.

---

Definitions:

Metal Enclosure

A protective casing made of metal used to house and protect electrical or mechanical equipment from environmental conditions, interference, or damage.

Reverse-Bias

A condition in semiconductor devices where the voltage applied is opposite in direction to the forward-bias, reducing the flow of current.

Voltage Spikes

Brief, transient voltages significantly higher than the normal power line voltage, which can potentially damage electronic equipment.

Electromagnetic Interference (EMI)

A phenomenon responsible for noise in electric circuits.