Black Hills Manufacturing Has Two Processing Departments,Department I and Department

question 79

Multiple Choice

Black Hills Manufacturing has two processing departments,Department I and Department II.During the year,direct materials worth $33,000 purchased on account were assigned to Department I.At the end of the year,when the production cost report for Department I was prepared,Black Hills assigned $50,000 to the units transferred from Department I to Department II.The journal entry to record the transfer of units to Department II will ________.

• A) debit Work-in-Process Inventory-Department II for $33,000 and credit Work-in-Process Inventory-Department I for $33,000
• B) debit Work-in-Process Inventory-Department I for $50,000 and credit Work-in-Process Inventory-Department II for $50,000
• C) debit Work-in-Process Inventory-Department I for $33,000 and credit Work-in-Process Inventory-Department II for $33,000
• D) debit Work-in-Process Inventory-Department II for $50,000 and credit Work-in-Process Inventory-Department I for $50,000

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Definitions:

Vasodilation

Increased diameter of blood vessels.

Histamine

A compound released by cells in response to injury and in allergic and inflammatory reactions, causing contraction of smooth muscle and dilation of capillaries.

Prostaglandins

A group of lipid compounds that are derived enzymatically from fatty acids and have important functions in the body, including in inflammation and as hormone-like messengers.

Neutrophils

A type of white blood cell and the most abundant type of granulocyte, playing a vital role in defending the body against infections by ingesting pathogens.