Answer the Following Questions Using the Information Below:
Vision Company

question 21

Multiple Choice

Answer the following questions using the information below:
Vision Company manufactures digital cameras. For May, there were no beginning inventories of direct materials and no beginning or ending work-in -process. Conversion costs is the only indirect manufacturing cost category currently used. Journal entries are recorded when materials are purchased and when units are sold.
$\begin{array}{lr}\text { Conversion costs - May } & \$ 100,625 \\\text { Direct materials purchased - May } & \$ 253,575 \\\text { Units produced - May } & 80,500 \text { units } \\\text { Units sold - May } & 77,500 \text { units } \\\text { Selling price } & \$ 20 \text { each }\end{array}$
-Which of the following journal entries properly reflects the purchase of materials under backflush costing?

• A) \(\begin{array} { l }
• \text {Inventory Control }&\$253,575 \\
• \text { accounts payable control}&\$253,575 \\
• \end{array}\)
• B) \(\begin{array} { l }
• \text {Accounts Payable Control }&\$ 253,575\\
• \text { Allocated Costs: Direct Materials}&\$ 253,575\\
• \end{array}\)
• C) \(\begin{array} { l }
• \text {Accounts Payable Control }&\$253,575 \\
• \text { Materials Inwentorw}&\$253,575 \\
• \end{array}\)
• D) \(\begin{array} { l }
• \text {Allocated Costs: Direct Materials}&\$253,575 \\
• \text { Inventorv: Raw and Material}&\$ 253,575\\
• \end{array}\)

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Definitions:

Recruitment

The process of finding, attracting, and selecting candidates for employment.

Applicant Tracking System

A software application that enables the electronic handling of recruitment and hiring processes, including the organization of candidate information and job postings.

Online Software Application

A web-based program that is accessed over the internet and used for various purposes, such as productivity, communication, and data management.

Recruitment Process

The steps involved in identifying, attracting, and selecting candidates to fill job vacancies within an organization.