Following Is a Partial Process Cost Summary for Mitchell Manufacturing's

question 55

Multiple Choice

Following is a partial process cost summary for Mitchell Manufacturing's Canning Department.
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If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs?

• A) Work in Process-Labeling $196,000; Finished Goods-Canning $196,000.
• B) Work in Process-Labeling $196,000; Work in Process-Canning $196,000.
• C) Work in Process-Labeling $183,100; Work in Process-Canning $183,100.
• D) Finished Goods $242,800; Work in Process $242,800.
• E) Finished Goods-Labeling $183,100; Finished Goods-Canning $183,100.

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Definitions:

Epiglottis

Structure that covers the glottis, the air-tract opening, during the process of swallowing.

Bronchioles

The small passages in the lungs that lead from the bronchi to the alveoli, involved in the process of breathing.

Saliva

A clear liquid secreted by the salivary glands in the mouth, containing enzymes that aid in the digestion of carbohydrates and serve as a lubricant for food.

Diaphragm Muscle

A large, dome-shaped muscle located at the base of the lungs and chest cavity that plays a key role in breathing.