Nelson Manufacturing Has Two Processing Departments,Department I and Department II

question 115

Multiple Choice

Nelson Manufacturing has two processing departments,Department I and Department II.The raw materials processed at Department I are sent to Department II for further processing.During June,direct materials worth $40,000 purchased on account were assigned to Department I.The journal entry to record direct materials used in production is ________.

• A) debit Work-in-Process Inventory-Department I, $40,000; credit Raw Materials Inventory, $40,000
• B) debit Raw Materials Inventory, $40,000; credit Work-in-Process Inventory-Department I, $40,000
• C) debit Work-in-Process Inventory-Department I, $40,000; credit Accounts Payable, $40,000
• D) debit Accounts Payable, $40,000; credit Work-in-Process Inventory-Department I, $40,000

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