Mocha Company Manufactures a Single Product by a Continuous Process

question 31

Multiple Choice

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs from Department 1 into Department 2 during the period is:

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Definitions:

P-S Intervals

The time difference between the arrival of primary (P) and secondary (S) waves on a seismogram, used to determine the distance to an earthquake source.

Seismic Stations

Facilities equipped to detect, record, and measure seismic waves and activity, contributing to the monitoring and understanding of earthquakes.

Liquefy Sediments

The process by which solid sediments transform into a liquid state, often triggered by events such as earthquakes.

Tsunami

A series of ocean waves caused by underwater disturbances such as earthquakes, volcanic eruptions, or landslides, known for their devastating impact on coastal areas.